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    <title>2004 (2) TMI 245 - CESTAT, KOLKATA</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the confiscation order and personal penalties imposed under the Customs Act. It found no evidence supporting the Commissioner&#039;s claim of an attempt to export goods to Bangladesh, highlighting the lack of movement of goods towards Bangladesh and doubts regarding the voluntariness of a key statement. Consequently, the Tribunal allowed the appeals, concluding that the appellants were not involved in any attempt to export, resulting in the reversal of the penalties and confiscation order.</description>
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    <pubDate>Mon, 09 Feb 2004 00:00:00 +0530</pubDate>
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      <title>2004 (2) TMI 245 - CESTAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=53214</link>
      <description>The Tribunal ruled in favor of the appellants, setting aside the confiscation order and personal penalties imposed under the Customs Act. It found no evidence supporting the Commissioner&#039;s claim of an attempt to export goods to Bangladesh, highlighting the lack of movement of goods towards Bangladesh and doubts regarding the voluntariness of a key statement. Consequently, the Tribunal allowed the appeals, concluding that the appellants were not involved in any attempt to export, resulting in the reversal of the penalties and confiscation order.</description>
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      <pubDate>Mon, 09 Feb 2004 00:00:00 +0530</pubDate>
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