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    <title>1986 (4) TMI 216 - CEGAT, BOMBAY</title>
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    <description>The Tribunal upheld penalties imposed under Section 116 of the Customs Act on Shipping Corporation of India, except for items where double penalties were levied. The appeal for a refund of interest was dismissed, as the Tribunal lacked jurisdiction. Specific item-wise claims for relief were mostly rejected due to insufficient evidence, except for a few items where penalties were refunded for double levies.</description>
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