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    <title>2018 (1) TMI 965 - CESTAT ALLAHABAD</title>
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    <description>The judgment addressed the confiscation of &quot;Urad Ki Dal&quot; for illegal exports to Nepal, leading to penalties imposed under the Customs Act, 1962. The impugned order by the Commissioner of Customs resulted in the confiscation of the Dal and trucks, with redemption fines imposed on the appellants. The denial of cross-examination of witnesses was deemed a violation of natural justice, necessitating a fresh decision with the opportunity for cross-examination. A separate penalty on the Dal supplier was contested due to insufficient evidence, leading to remand for three appellants. An appeal for the release of confiscated trucks pending denovo-adjudication was granted to alleviate financial burdens.</description>
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      <title>2018 (1) TMI 965 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=354229</link>
      <description>The judgment addressed the confiscation of &quot;Urad Ki Dal&quot; for illegal exports to Nepal, leading to penalties imposed under the Customs Act, 1962. The impugned order by the Commissioner of Customs resulted in the confiscation of the Dal and trucks, with redemption fines imposed on the appellants. The denial of cross-examination of witnesses was deemed a violation of natural justice, necessitating a fresh decision with the opportunity for cross-examination. A separate penalty on the Dal supplier was contested due to insufficient evidence, leading to remand for three appellants. An appeal for the release of confiscated trucks pending denovo-adjudication was granted to alleviate financial burdens.</description>
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