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    <title>2022 (3) TMI 367 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal partially allowed the appeal, upholding the confiscation of one gold bar with foreign markings and ordering the release of other gold bars and a cut piece. Penalties imposed on certain co-noticees were set aside due to lack of corroborative evidence. The penalty on the main individual was reduced, emphasizing the importance of substantial evidence and proper procedural adherence regarding electronic evidence. The Tribunal did not directly address the jurisdictional challenge but focused on evidentiary and procedural shortcomings in the case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=419329</link>
      <description>The Tribunal partially allowed the appeal, upholding the confiscation of one gold bar with foreign markings and ordering the release of other gold bars and a cut piece. Penalties imposed on certain co-noticees were set aside due to lack of corroborative evidence. The penalty on the main individual was reduced, emphasizing the importance of substantial evidence and proper procedural adherence regarding electronic evidence. The Tribunal did not directly address the jurisdictional challenge but focused on evidentiary and procedural shortcomings in the case.</description>
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      <pubDate>Thu, 10 Feb 2022 00:00:00 +0530</pubDate>
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