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    <title>1961 (9) TMI 1 - HIGH COURT AT CALCUTTA</title>
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    <description>In a writ challenge to confiscation, the High Court declined to reappraise the relative weight of competing expert and trade opinions, holding that such evidentiary assessment lay with the customs authority and that the initial burden remained on the department to establish import from Pakistan. The Court also held that the complaint of denial of an independent examination of samples could not invalidate the confiscation order where no sample remained available, making the grievance largely academic rather than curative. The writ petition therefore failed, with no jurisdictional or procedural ground shown for interference.</description>
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    <pubDate>Tue, 05 Sep 1961 00:00:00 +0530</pubDate>
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      <title>1961 (9) TMI 1 - HIGH COURT AT CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=45700</link>
      <description>In a writ challenge to confiscation, the High Court declined to reappraise the relative weight of competing expert and trade opinions, holding that such evidentiary assessment lay with the customs authority and that the initial burden remained on the department to establish import from Pakistan. The Court also held that the complaint of denial of an independent examination of samples could not invalidate the confiscation order where no sample remained available, making the grievance largely academic rather than curative. The writ petition therefore failed, with no jurisdictional or procedural ground shown for interference.</description>
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      <pubDate>Tue, 05 Sep 1961 00:00:00 +0530</pubDate>
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