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    <title>2025 (3) TMI 636 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad dismissed Revenue&#039;s appeal regarding seized gold. The Commissioner (Appeals) established that the respondent lawfully possessed the seized gold and successfully discharged the burden of proof required under Section 123 of the Customs Act, 1962. The tribunal upheld the lower authority&#039;s finding that the gold was in lawful possession, confirming the respondent&#039;s compliance with statutory requirements for proving legitimate ownership of the seized goods.</description>
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      <title>2025 (3) TMI 636 - CESTAT ALLAHABAD</title>
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      <description>CESTAT Allahabad dismissed Revenue&#039;s appeal regarding seized gold. The Commissioner (Appeals) established that the respondent lawfully possessed the seized gold and successfully discharged the burden of proof required under Section 123 of the Customs Act, 1962. The tribunal upheld the lower authority&#039;s finding that the gold was in lawful possession, confirming the respondent&#039;s compliance with statutory requirements for proving legitimate ownership of the seized goods.</description>
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