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    <title>2017 (9) TMI 439 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the confiscation of undeclared third country origin goods and declared Nepalese handicrafts due to lack of conclusive evidence. Personal effects and miscellaneous goods were partially confiscated, with some items upheld for absolute confiscation. The confiscation of trucks used for transportation was overturned as there was no proof of knowledge of transporting contraband goods. Penalties imposed on various parties were reduced or fully set aside under the Customs Act. The appeals were partially allowed, leading to the redemption of certain goods and reduction of penalties for key individuals.</description>
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