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    <title>2015 (1) TMI 261 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the rejection of the appellant&#039;s appeal against the confiscation of goods and duty payment. The appellant&#039;s failure to contest the confiscation or redeem the goods resulted in the rejection of refund claims on jurisdictional grounds. The court emphasized that post-confiscation, goods belong to the Central Government, and the appellant lost any claim on the goods or sale proceeds by not acting within the stipulated period. The final decision supported the first appellate authority&#039;s ruling, concluding that the appellant lacked a valid case for the appeal.</description>
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    <pubDate>Fri, 12 Dec 2014 00:00:00 +0530</pubDate>
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      <title>2015 (1) TMI 261 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=255062</link>
      <description>The Tribunal upheld the rejection of the appellant&#039;s appeal against the confiscation of goods and duty payment. The appellant&#039;s failure to contest the confiscation or redeem the goods resulted in the rejection of refund claims on jurisdictional grounds. The court emphasized that post-confiscation, goods belong to the Central Government, and the appellant lost any claim on the goods or sale proceeds by not acting within the stipulated period. The final decision supported the first appellate authority&#039;s ruling, concluding that the appellant lacked a valid case for the appeal.</description>
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      <pubDate>Fri, 12 Dec 2014 00:00:00 +0530</pubDate>
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