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    <title>2017 (2) TMI 420 - GUJARAT HIGH COURT</title>
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    <description>The High Court overturned the Tribunal&#039;s decision to set aside the duty demand on confiscated goods seized after customs clearance. The Court emphasized that the duty liability is separate from confiscation under the Customs Act, citing relevant legal precedents. The Court ruled in favor of the Revenue, concluding that duty must be paid regardless of the confiscation status. The Tribunal&#039;s decision was deemed legally incorrect, and the appeal by the Revenue was successful.</description>
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      <title>2017 (2) TMI 420 - GUJARAT HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=338720</link>
      <description>The High Court overturned the Tribunal&#039;s decision to set aside the duty demand on confiscated goods seized after customs clearance. The Court emphasized that the duty liability is separate from confiscation under the Customs Act, citing relevant legal precedents. The Court ruled in favor of the Revenue, concluding that duty must be paid regardless of the confiscation status. The Tribunal&#039;s decision was deemed legally incorrect, and the appeal by the Revenue was successful.</description>
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      <pubDate>Wed, 01 Feb 2017 00:00:00 +0530</pubDate>
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