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    <title>2014 (4) TMI 295 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal set aside the lower authorities&#039; decision to confiscate goods valued at Rs.4,68,951 due to lack of proper accounting in the appellant&#039;s books. The Tribunal emphasized the importance of proper documentation and record-keeping, ultimately ruling in favor of the appellant by considering the discharge of duty liability through documented evidence. The judgment highlighted the significance of complying with legal requirements to establish the legality of goods and their duty status.</description>
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      <description>The Tribunal set aside the lower authorities&#039; decision to confiscate goods valued at Rs.4,68,951 due to lack of proper accounting in the appellant&#039;s books. The Tribunal emphasized the importance of proper documentation and record-keeping, ultimately ruling in favor of the appellant by considering the discharge of duty liability through documented evidence. The judgment highlighted the significance of complying with legal requirements to establish the legality of goods and their duty status.</description>
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