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    <title>2007 (4) TMI 50 - CESTAT,MUMBAI</title>
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    <description>The Tribunal upheld the absolute confiscation of 31 silver bars and the penalty imposed under Section 112(b) of the Customs Act, 1962 on the appellant. The decision was based on the appellant&#039;s failure to provide evidence proving the licit possession of the silver bars, leading to the conclusion that the confiscation and penalty were justified. The Tribunal found that the burden of proof had not been discharged by the appellant, resulting in the dismissal of the appeal and affirming the legality of the actions taken.</description>
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    <pubDate>Tue, 10 Apr 2007 00:00:00 +0530</pubDate>
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      <title>2007 (4) TMI 50 - CESTAT,MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=1682</link>
      <description>The Tribunal upheld the absolute confiscation of 31 silver bars and the penalty imposed under Section 112(b) of the Customs Act, 1962 on the appellant. The decision was based on the appellant&#039;s failure to provide evidence proving the licit possession of the silver bars, leading to the conclusion that the confiscation and penalty were justified. The Tribunal found that the burden of proof had not been discharged by the appellant, resulting in the dismissal of the appeal and affirming the legality of the actions taken.</description>
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      <pubDate>Tue, 10 Apr 2007 00:00:00 +0530</pubDate>
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