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    <title>2007 (9) TMI 170 - CESTAT, KOLKATA</title>
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    <description>The Tribunal overturned the lower court&#039;s decision, ruling in favor of the appellants in all three appeals. The Adjudicating Authority found no evidence linking the seized currency to the sale of gold, absolving the appellants of any responsibility. The lack of a nexus between the sale of gold and the seized currency led to the appellants being acquitted. The Tribunal emphasized the importance of proper evidence and legal procedures in establishing charges and ensuring justice.</description>
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      <description>The Tribunal overturned the lower court&#039;s decision, ruling in favor of the appellants in all three appeals. The Adjudicating Authority found no evidence linking the seized currency to the sale of gold, absolving the appellants of any responsibility. The lack of a nexus between the sale of gold and the seized currency led to the appellants being acquitted. The Tribunal emphasized the importance of proper evidence and legal procedures in establishing charges and ensuring justice.</description>
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      <pubDate>Wed, 19 Sep 2007 00:00:00 +0530</pubDate>
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