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of <h1>Tribunal overturns penalty for goods clearance due to date discrepancy.</h1> The Tribunal allowed the appeal against a penalty imposed for clearing goods without proper debit in the PLA due to a discrepancy in dates, finding no ... Penalty -Department alleging clearance of goods without payment of duty The appeal was against a penalty imposed for clearing goods without proper debit in the PLA. The appellants' cheque was cleared by the bank, but a discrepancy in dates led to the penalty. The Tribunal found no justification for the penalty and allowed the appeal, setting aside the penalty.
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