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    <title>2017 (9) TMI 596 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellant in an appeal against the Order-in-Original seizing cash currency, finding no evidence linking the seized cash to contraband goods and jurisdictional issues. The Tribunal directed the provisional release of the cash amount, citing legal precedents and Circular No.686/2/2003-CX, and emphasized the burden of proof on the Revenue to establish the link to contraband goods. The impugned order was modified to release the refund provisionally in favor of the appellant within three months, considering the lack of justification to detain the cash amount.</description>
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    <pubDate>Tue, 29 Aug 2017 00:00:00 +0530</pubDate>
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      <title>2017 (9) TMI 596 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=347839</link>
      <description>The Tribunal ruled in favor of the appellant in an appeal against the Order-in-Original seizing cash currency, finding no evidence linking the seized cash to contraband goods and jurisdictional issues. The Tribunal directed the provisional release of the cash amount, citing legal precedents and Circular No.686/2/2003-CX, and emphasized the burden of proof on the Revenue to establish the link to contraband goods. The impugned order was modified to release the refund provisionally in favor of the appellant within three months, considering the lack of justification to detain the cash amount.</description>
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      <pubDate>Tue, 29 Aug 2017 00:00:00 +0530</pubDate>
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