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    <title>2017 (1) TMI 834 - CESTAT ALLAHABAD</title>
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    <description>The appellate tribunal ruled in favor of the bus owner, setting aside the confiscation of the bus and the fine imposed under Section 115(2) of the Customs Act. The tribunal found no evidence of the owner&#039;s or agent&#039;s complicity in the smuggling operation, emphasizing the lack of involvement by the owner or their agent in the gold smuggling incident. The driver was penalized under Section 112 of the Customs Act for his role in the smuggling operation, while no penalties were imposed on the owner or the owner&#039;s agent. The tribunal ordered the refund of the Redemption fine deposited.</description>
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    <pubDate>Wed, 30 Nov 2016 00:00:00 +0530</pubDate>
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      <title>2017 (1) TMI 834 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=337754</link>
      <description>The appellate tribunal ruled in favor of the bus owner, setting aside the confiscation of the bus and the fine imposed under Section 115(2) of the Customs Act. The tribunal found no evidence of the owner&#039;s or agent&#039;s complicity in the smuggling operation, emphasizing the lack of involvement by the owner or their agent in the gold smuggling incident. The driver was penalized under Section 112 of the Customs Act for his role in the smuggling operation, while no penalties were imposed on the owner or the owner&#039;s agent. The tribunal ordered the refund of the Redemption fine deposited.</description>
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      <pubDate>Wed, 30 Nov 2016 00:00:00 +0530</pubDate>
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