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of <h1>Tribunal Upheld Duty Charges, Reduced Penalty</h1> The Tribunal upheld the duty and interest charges on imported goods under Notification No. 34/98 but reduced the penalty imposed on the appellants to Rs. ... Penalty The case involved the applicability of a concessional rate on imported goods under Notification No. 34/98. The appellants claimed the benefit but were denied as no sales tax was payable where goods were sold. Duty demand was confirmed, interest charged, and a penalty imposed. The Tribunal upheld the duty and interest but reduced the penalty to Rs. 40,000.
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