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    <title>2003 (9) TMI 137 - CESTAT, KOLKATA</title>
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    <description>The Tribunal dismissed the duty demand, penalty imposition, and confiscation of seized goods in a case involving allegations of clandestine removal. The Revenue&#039;s case relied on flawed dip readings and lacked tangible evidence beyond pseudo discrepancies. The Tribunal stressed the need for sufficient positive and corroborative evidence to establish charges of clandestine removal. Due to the significant gap between possibilities and legal proof, the penalty imposition was dismissed, and the appeal was allowed in favor of the appellants.</description>
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    <pubDate>Tue, 30 Sep 2003 00:00:00 +0530</pubDate>
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      <title>2003 (9) TMI 137 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=52044</link>
      <description>The Tribunal dismissed the duty demand, penalty imposition, and confiscation of seized goods in a case involving allegations of clandestine removal. The Revenue&#039;s case relied on flawed dip readings and lacked tangible evidence beyond pseudo discrepancies. The Tribunal stressed the need for sufficient positive and corroborative evidence to establish charges of clandestine removal. Due to the significant gap between possibilities and legal proof, the penalty imposition was dismissed, and the appeal was allowed in favor of the appellants.</description>
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      <pubDate>Tue, 30 Sep 2003 00:00:00 +0530</pubDate>
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