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    <title>2003 (3) TMI 177 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=51883</link>
    <description>The Tribunal dismissed the appeals filed by two individuals challenging the confiscation of silver and a Tata Mobile Van by the Commissioner of Customs. The appellants failed to establish ownership of the confiscated items, with the evidence presented not sufficiently linking the silver to a temple trust board as claimed. The Tribunal ruled that the appellants did not meet the criteria of being aggrieved parties under Section 129A of the Customs Act, as they could not prove legal ownership. Consequently, the appeals were deemed not maintainable and were dismissed.</description>
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    <pubDate>Tue, 11 Mar 2003 00:00:00 +0530</pubDate>
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      <title>2003 (3) TMI 177 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=51883</link>
      <description>The Tribunal dismissed the appeals filed by two individuals challenging the confiscation of silver and a Tata Mobile Van by the Commissioner of Customs. The appellants failed to establish ownership of the confiscated items, with the evidence presented not sufficiently linking the silver to a temple trust board as claimed. The Tribunal ruled that the appellants did not meet the criteria of being aggrieved parties under Section 129A of the Customs Act, as they could not prove legal ownership. Consequently, the appeals were deemed not maintainable and were dismissed.</description>
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      <pubDate>Tue, 11 Mar 2003 00:00:00 +0530</pubDate>
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