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    <title>2003 (9) TMI 198 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=52124</link>
    <description>The Tribunal set aside the confiscation of gold biscuits with foreign markings and Indian currency under the Customs Act. It found that the appellant&#039;s gold purchase from a distributor was legitimate, and the Department failed to prove smuggling. The Tribunal ruled that the Indian currency was not automatically linked to smuggled goods, dismissing the Department&#039;s claims. Ultimately, the Tribunal allowed the appeal, concluding that the Department did not establish the illegality of the gold or its connection to smuggled goods, leading to the reversal of the confiscation order.</description>
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    <pubDate>Tue, 02 Sep 2003 00:00:00 +0530</pubDate>
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      <title>2003 (9) TMI 198 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52124</link>
      <description>The Tribunal set aside the confiscation of gold biscuits with foreign markings and Indian currency under the Customs Act. It found that the appellant&#039;s gold purchase from a distributor was legitimate, and the Department failed to prove smuggling. The Tribunal ruled that the Indian currency was not automatically linked to smuggled goods, dismissing the Department&#039;s claims. Ultimately, the Tribunal allowed the appeal, concluding that the Department did not establish the illegality of the gold or its connection to smuggled goods, leading to the reversal of the confiscation order.</description>
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      <pubDate>Tue, 02 Sep 2003 00:00:00 +0530</pubDate>
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