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    <title>2000 (11) TMI 246 - CEGAT, KOLKATA</title>
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    <description>The Tribunal upheld the confiscation of gold and imposition of penalties on two appellants based on corroborated statements, recovery of gold, and lack of substantial evidence to invalidate the statements or prove coercion during retractions. Despite reducing penalties due to one appellant&#039;s role as a carrier, the Tribunal found the statements consistent, rejecting claims of no actual gold recovery. The judgment emphasized the significance of detailed statements and corroborative evidence in such cases.</description>
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      <title>2000 (11) TMI 246 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=50343</link>
      <description>The Tribunal upheld the confiscation of gold and imposition of penalties on two appellants based on corroborated statements, recovery of gold, and lack of substantial evidence to invalidate the statements or prove coercion during retractions. Despite reducing penalties due to one appellant&#039;s role as a carrier, the Tribunal found the statements consistent, rejecting claims of no actual gold recovery. The judgment emphasized the significance of detailed statements and corroborative evidence in such cases.</description>
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      <pubDate>Thu, 23 Nov 2000 00:00:00 +0530</pubDate>
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