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    <title>2003 (1) TMI 744 - CEGAT  NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in appeals against the confiscation of seized goods and imposition of penalties under the Customs Act. The Commissioner&#039;s order was set aside due to insufficient evidence of smuggling and failure to conduct a proper enquiry from all relevant firms. The seized goods, including speakers and car stereo systems, were ordered to be released, emphasizing the importance of thorough investigations and concrete evidence in such cases.</description>
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