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    <title>2023 (10) TMI 1339 - DELHI HIGH COURT</title>
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    <description>HC ruled that silver bars seized under Section 67 of CGST Act were improperly confiscated. The court found insufficient evidence of tax evasion and determined that the Proper Officer exceeded seizure powers. The judgment mandated release of the silver bars, emphasizing that seizure requires clear proof of clandestine trading and tax suppression, not merely suspicion of unaccounted transactions.</description>
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      <title>2023 (10) TMI 1339 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=311498</link>
      <description>HC ruled that silver bars seized under Section 67 of CGST Act were improperly confiscated. The court found insufficient evidence of tax evasion and determined that the Proper Officer exceeded seizure powers. The judgment mandated release of the silver bars, emphasizing that seizure requires clear proof of clandestine trading and tax suppression, not merely suspicion of unaccounted transactions.</description>
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      <pubDate>Tue, 17 Oct 2023 00:00:00 +0530</pubDate>
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