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    <title>2003 (6) TMI 156 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order for absolute confiscation of goods, penalties under Section 112(a) of the Customs Act, and confiscation of specific items from residential premises. It found that the goods were legally imported, retractions of inculpatory statements were made promptly, seizure operations had legal discrepancies, and allegations of conspiracy were not proven beyond reasonable doubt. The Tribunal concluded that the Commissioner exceeded the scope of the show cause notice and ordered the release of confiscated items, setting aside penalties and confiscations.</description>
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    <pubDate>Mon, 16 Jun 2003 00:00:00 +0530</pubDate>
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      <title>2003 (6) TMI 156 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=52286</link>
      <description>The Tribunal set aside the Commissioner&#039;s order for absolute confiscation of goods, penalties under Section 112(a) of the Customs Act, and confiscation of specific items from residential premises. It found that the goods were legally imported, retractions of inculpatory statements were made promptly, seizure operations had legal discrepancies, and allegations of conspiracy were not proven beyond reasonable doubt. The Tribunal concluded that the Commissioner exceeded the scope of the show cause notice and ordered the release of confiscated items, setting aside penalties and confiscations.</description>
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      <pubDate>Mon, 16 Jun 2003 00:00:00 +0530</pubDate>
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