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    <title>2003 (2) TMI 125 - CEGAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeals, ruling that the confiscation of seized fabrics and the imposition of penalties on Anil Mahajan and Naresh Mittal under the Customs Act were unjustified. The burden of proof was deemed to have been adequately discharged by the appellants, and the evidence presented was not effectively countered by the department. The Tribunal found discrepancies in the Commissioner&#039;s findings and concluded that the goods were not liable to confiscation and that penalties were unwarranted.</description>
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      <description>The Tribunal allowed the appeals, ruling that the confiscation of seized fabrics and the imposition of penalties on Anil Mahajan and Naresh Mittal under the Customs Act were unjustified. The burden of proof was deemed to have been adequately discharged by the appellants, and the evidence presented was not effectively countered by the department. The Tribunal found discrepancies in the Commissioner&#039;s findings and concluded that the goods were not liable to confiscation and that penalties were unwarranted.</description>
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