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2017 (11) TMI 559 - HC - CustomsForfeiture of properties of respondents - smuggling - COFEPOSA Act - It is alleged that the respondent and his associates used to over-value the consignments declared before the customs authorities in India. Whereas, the consignments were declared to be of exorbitant values in India, the declarations made before the customs authorities of the importing countries indicated a significantly lower value. Main contention of petitioner is that the documents produced by the respondent to establish that the properties in question were purchased in 1993 were unregistered and, therefore, the respondent had failed to prove that the properties were legally acquired. Held that: - there was ample evidence on record to substantiate the respondent’s claim that the said properties were purchased in 1993. As opposed to the same, the Competent Authority had not produced any material that would even remotely cast a doubt as to the respondent’s claim - The Tribunal had also noted that the Competent Authority had not even discussed that the firm involved in the illegal activities were established in the year 2000 and there was no allegation that respondent was involved in any illegal activity prior to the year 2000. Petition dismissed - decided against petitioner.
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