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    <title>2017 (11) TMI 169 - CESTAT KOLKATA</title>
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    <description>The case involved the confiscation of gold under the Customs Act, 1962, where the appellant claimed legitimate purchase with proper documentation. The Tribunal emphasized the necessity of thorough investigation, cross-checking evidence, and not solely relying on confessional statements. It noted the importance of verifying documents and conducting detailed examinations. The Tribunal found the appellant&#039;s evidence credible, setting aside the impugned order and allowing the appeals, as the referenced judicial precedent was not directly applicable to the case.</description>
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      <title>2017 (11) TMI 169 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=350290</link>
      <description>The case involved the confiscation of gold under the Customs Act, 1962, where the appellant claimed legitimate purchase with proper documentation. The Tribunal emphasized the necessity of thorough investigation, cross-checking evidence, and not solely relying on confessional statements. It noted the importance of verifying documents and conducting detailed examinations. The Tribunal found the appellant&#039;s evidence credible, setting aside the impugned order and allowing the appeals, as the referenced judicial precedent was not directly applicable to the case.</description>
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      <pubDate>Mon, 30 Oct 2017 00:00:00 +0530</pubDate>
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