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    <title>2006 (1) TMI 35 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=658</link>
    <description>The appeal by the Revenue challenging the dropping of confiscation of a truck used for transporting steel ingots without proper documentation and duty payment was successful. The truck was intercepted during transit, loaded with goods cleared without proper documentation. The court found discrepancies in the transportation process, including mismatched invoices and unexplained delays, leading to the reinstatement of the truck&#039;s confiscation under Section 115 of the Customs Act. The respondents&#039; denial of knowledge regarding the contravention by another party involved was not accepted, and the original authority&#039;s decision to confiscate the truck was upheld, emphasizing the importance of compliance with documentation and duty payment requirements.</description>
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    <pubDate>Fri, 27 Jan 2006 00:00:00 +0530</pubDate>
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      <title>2006 (1) TMI 35 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=658</link>
      <description>The appeal by the Revenue challenging the dropping of confiscation of a truck used for transporting steel ingots without proper documentation and duty payment was successful. The truck was intercepted during transit, loaded with goods cleared without proper documentation. The court found discrepancies in the transportation process, including mismatched invoices and unexplained delays, leading to the reinstatement of the truck&#039;s confiscation under Section 115 of the Customs Act. The respondents&#039; denial of knowledge regarding the contravention by another party involved was not accepted, and the original authority&#039;s decision to confiscate the truck was upheld, emphasizing the importance of compliance with documentation and duty payment requirements.</description>
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      <pubDate>Fri, 27 Jan 2006 00:00:00 +0530</pubDate>
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