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    <title>2004 (4) TMI 185 - CESTAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=52919</link>
    <description>The appellants appealed against the confiscation of their truck and penalties imposed for allegedly transporting smuggled goods. They argued lack of evidence, discrepancies in investigations, and absence of notification under Section 123 of the Customs Act. The court found the allegations unsubstantiated, ruling in favor of the appellants. The confiscation of the truck and penalties were set aside as unsustainable due to insufficient proof of their involvement in the smuggling operation. The appeals were allowed, leading to the favorable outcome for the appellants.</description>
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    <pubDate>Thu, 29 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 185 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=52919</link>
      <description>The appellants appealed against the confiscation of their truck and penalties imposed for allegedly transporting smuggled goods. They argued lack of evidence, discrepancies in investigations, and absence of notification under Section 123 of the Customs Act. The court found the allegations unsubstantiated, ruling in favor of the appellants. The confiscation of the truck and penalties were set aside as unsustainable due to insufficient proof of their involvement in the smuggling operation. The appeals were allowed, leading to the favorable outcome for the appellants.</description>
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      <pubDate>Thu, 29 Apr 2004 00:00:00 +0530</pubDate>
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