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    <title>2010 (7) TMI 850 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Commissioner (Appeals) decision to overturn the complete confiscation of stolen goods under the Customs Act. Despite an attempt to illegally export the goods, the owner was deemed an innocent victim of theft, as one of the accomplices had been convicted for burglary. The leniency shown towards the respondent was considered appropriate, leading to the rejection of the department&#039;s appeal.</description>
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      <description>The Tribunal upheld the Commissioner (Appeals) decision to overturn the complete confiscation of stolen goods under the Customs Act. Despite an attempt to illegally export the goods, the owner was deemed an innocent victim of theft, as one of the accomplices had been convicted for burglary. The leniency shown towards the respondent was considered appropriate, leading to the rejection of the department&#039;s appeal.</description>
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