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    <title>2000 (9) TMI 172 - CEGAT, NEW DELHI</title>
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    <description>Foreign-origin markings on the seized gambier, together with inconsistent explanations and failure to prove lawful acquisition of the full quantity, justified treating the goods as smuggled into India through Nepal and sustaining confiscation. The verified purchase bills did not satisfactorily establish legitimate possession of the entire consignment, so the confiscation stood. However, the facts did not support the original monetary consequences in full, and the redemption fine and penalty were moderated on the circumstances of the seizure. The redemption fine was fixed at Rs. 2 lakhs and the penalty was reduced to Rs. 3 lakhs, while confiscation remained intact.</description>
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    <pubDate>Thu, 21 Sep 2000 00:00:00 +0530</pubDate>
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      <title>2000 (9) TMI 172 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=50254</link>
      <description>Foreign-origin markings on the seized gambier, together with inconsistent explanations and failure to prove lawful acquisition of the full quantity, justified treating the goods as smuggled into India through Nepal and sustaining confiscation. The verified purchase bills did not satisfactorily establish legitimate possession of the entire consignment, so the confiscation stood. However, the facts did not support the original monetary consequences in full, and the redemption fine and penalty were moderated on the circumstances of the seizure. The redemption fine was fixed at Rs. 2 lakhs and the penalty was reduced to Rs. 3 lakhs, while confiscation remained intact.</description>
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      <pubDate>Thu, 21 Sep 2000 00:00:00 +0530</pubDate>
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