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    <title>2001 (9) TMI 195 - CEGAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants in a case involving the confiscation of betel-nuts and vehicles suspected of smuggling. The Tribunal found insufficient evidence to establish the foreign origin of the betel-nuts, leading to the release of the confiscated goods and vehicles. Consequently, the appeals were allowed, resulting in the appellants being relieved from the imposed penalties ranging from Rs. 50,000 to Rs. 1,00,000.</description>
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    <pubDate>Mon, 10 Sep 2001 00:00:00 +0530</pubDate>
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      <title>2001 (9) TMI 195 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=50865</link>
      <description>The Tribunal ruled in favor of the appellants in a case involving the confiscation of betel-nuts and vehicles suspected of smuggling. The Tribunal found insufficient evidence to establish the foreign origin of the betel-nuts, leading to the release of the confiscated goods and vehicles. Consequently, the appeals were allowed, resulting in the appellants being relieved from the imposed penalties ranging from Rs. 50,000 to Rs. 1,00,000.</description>
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