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    <title>2019 (4) TMI 648 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal set aside the impugned order, allowing the appeals filed by the appellants. The confiscation of seized goods and Indian currency was deemed unsustainable, and the penalties imposed were nullified. The Tribunal ordered the release of the seized currency and ruled that no penalties were imposable on the appellants. The judgment emphasized the necessity of identifying the manufacturer in cases of alleged clandestine activities and clarified the inapplicability of certain Customs Act provisions to Central Excise matters.</description>
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      <description>The Tribunal set aside the impugned order, allowing the appeals filed by the appellants. The confiscation of seized goods and Indian currency was deemed unsustainable, and the penalties imposed were nullified. The Tribunal ordered the release of the seized currency and ruled that no penalties were imposable on the appellants. The judgment emphasized the necessity of identifying the manufacturer in cases of alleged clandestine activities and clarified the inapplicability of certain Customs Act provisions to Central Excise matters.</description>
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      <pubDate>Tue, 09 Apr 2019 00:00:00 +0530</pubDate>
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