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    <title>2007 (5) TMI 152 - CESTAT, KOLKATA</title>
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    <description>The Tribunal set aside the impugned order regarding the seizure of gold bars, extending the benefit of doubt to the appellants. Doubts arose due to the lack of foreign markings, varying weights, and purity below 999, casting uncertainty on the gold&#039;s origin and smuggling allegations. The Department&#039;s reliance on appellants&#039; statements, unverified explanations, and absence of concrete evidence weakened their case. Ultimately, the Tribunal found insufficient proof of foreign origin and smuggling, leading to the decision to allow the appeals in favor of the appellants.</description>
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      <title>2007 (5) TMI 152 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=2593</link>
      <description>The Tribunal set aside the impugned order regarding the seizure of gold bars, extending the benefit of doubt to the appellants. Doubts arose due to the lack of foreign markings, varying weights, and purity below 999, casting uncertainty on the gold&#039;s origin and smuggling allegations. The Department&#039;s reliance on appellants&#039; statements, unverified explanations, and absence of concrete evidence weakened their case. Ultimately, the Tribunal found insufficient proof of foreign origin and smuggling, leading to the decision to allow the appeals in favor of the appellants.</description>
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      <pubDate>Mon, 21 May 2007 00:00:00 +0530</pubDate>
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