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Single CESTAT Member Can't Decide Appeals on Confiscated Goods Over Rs. 50 Lakhs u/s 129C.

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....Jurisdiction of CESTAT - as per section 129C, if the value of the goods confiscated without right of redemption exceeds ₹ 50 lakhs, a single member of the CESTAT is not competent to decide the appeal in respect thereof - HC....

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