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<h1>CEGAT Upholds Penalty on Essar Steel for Wrongful Boat Importation</h1> The Appellate Tribunal CEGAT, Mumbai upheld the penalty imposition on M/s. Essar Steel Ltd. for the wrongful importation of a boat, despite the ... Penalty - Wrongful importation of a boat - Words and phrases The Appellate Tribunal CEGAT, Mumbai considered whether M/s. Essar Steel Ltd. was liable for penalty due to wrongful importation of a boat. The respondent did not challenge the unauthorized importation but disputed the penalty imposition. The Tribunal dismissed the appeal, stating that the boat was imported for actual use based on a clarification by the licensing authority.
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