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    <title>2006 (9) TMI 410 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=120101</link>
    <description>The tribunal overturned the confiscation of Indian origin goods but upheld the confiscation of the truck in a case involving seized contraband concealed in a truck. The driver admitted guilt independently, absolving the transport company and goods&#039; owner of involvement. Relying on precedent, the tribunal distinguished between &quot;concealment&quot; and &quot;covering&quot; of contraband, leading to the reversal of the tea bags&#039; confiscation. The truck&#039;s confiscation was maintained under Section 115(2) as the driver acted as the owner&#039;s agent. The appeal resulted in the Indian origin goods&#039; confiscation being overturned while the truck&#039;s confiscation was affirmed.</description>
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    <pubDate>Wed, 13 Sep 2006 00:00:00 +0530</pubDate>
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      <title>2006 (9) TMI 410 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=120101</link>
      <description>The tribunal overturned the confiscation of Indian origin goods but upheld the confiscation of the truck in a case involving seized contraband concealed in a truck. The driver admitted guilt independently, absolving the transport company and goods&#039; owner of involvement. Relying on precedent, the tribunal distinguished between &quot;concealment&quot; and &quot;covering&quot; of contraband, leading to the reversal of the tea bags&#039; confiscation. The truck&#039;s confiscation was maintained under Section 115(2) as the driver acted as the owner&#039;s agent. The appeal resulted in the Indian origin goods&#039; confiscation being overturned while the truck&#039;s confiscation was affirmed.</description>
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      <pubDate>Wed, 13 Sep 2006 00:00:00 +0530</pubDate>
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