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    <title>2007 (3) TMI 620 - CESTAT, KOLKATA</title>
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    <description>Confiscation for alleged illicit export of sugar could not be sustained because the evidentiary basis for export intention was insufficient. The record showed that the driver was carrying documents and that the claimant later produced ownership papers, but the impugned order did not properly consider those documents and proceeded on an unsupported assumption of movement without licit papers. As the material on record did not establish an attempted illegal export, the adverse findings and connected confiscation orders were set aside and relief was granted to the appellants.</description>
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    <pubDate>Mon, 26 Mar 2007 00:00:00 +0530</pubDate>
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      <title>2007 (3) TMI 620 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=122547</link>
      <description>Confiscation for alleged illicit export of sugar could not be sustained because the evidentiary basis for export intention was insufficient. The record showed that the driver was carrying documents and that the claimant later produced ownership papers, but the impugned order did not properly consider those documents and proceeded on an unsupported assumption of movement without licit papers. As the material on record did not establish an attempted illegal export, the adverse findings and connected confiscation orders were set aside and relief was granted to the appellants.</description>
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      <pubDate>Mon, 26 Mar 2007 00:00:00 +0530</pubDate>
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