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    <title>2003 (9) TMI 201 - CESTAT, KOLKATA</title>
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    <description>An appellate authority cannot disturb relief granted in an adjudication order when that part of the order is not challenged in the appeal; the release of seized currency therefore remained undisturbed. Written admissions made during investigation admitting clearance of goods without payment of duty carried evidentiary value, and the explanation that they were made only to maintain cordial relations was rejected. On that material, the duty demand for clandestine removal was sustained. The order was thus maintained in part, preserving the release of currency while restoring the duty demand.</description>
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    <pubDate>Wed, 17 Sep 2003 00:00:00 +0530</pubDate>
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      <title>2003 (9) TMI 201 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=52127</link>
      <description>An appellate authority cannot disturb relief granted in an adjudication order when that part of the order is not challenged in the appeal; the release of seized currency therefore remained undisturbed. Written admissions made during investigation admitting clearance of goods without payment of duty carried evidentiary value, and the explanation that they were made only to maintain cordial relations was rejected. On that material, the duty demand for clandestine removal was sustained. The order was thus maintained in part, preserving the release of currency while restoring the duty demand.</description>
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      <pubDate>Wed, 17 Sep 2003 00:00:00 +0530</pubDate>
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