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    <title>2009 (11) TMI 282 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the penalty imposed by Customs Authorities on the Appellant for procuring and transporting CFC gas cylinders of foreign origin without proper documentation. Despite the Appellant&#039;s claims of assisting a friend and lack of concrete evidence on foreign origin, markings on the cylinders and a witness statement confirmed their foreign nature. The Tribunal reduced the penalty from Rs. 75,000 to Rs. 50,000 due to the value of the cylinders. The judgment emphasizes the significance of transparency and adequate documentation in the handling of restricted or foreign-origin goods to avoid legal repercussions.</description>
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    <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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      <title>2009 (11) TMI 282 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=76605</link>
      <description>The Tribunal upheld the penalty imposed by Customs Authorities on the Appellant for procuring and transporting CFC gas cylinders of foreign origin without proper documentation. Despite the Appellant&#039;s claims of assisting a friend and lack of concrete evidence on foreign origin, markings on the cylinders and a witness statement confirmed their foreign nature. The Tribunal reduced the penalty from Rs. 75,000 to Rs. 50,000 due to the value of the cylinders. The judgment emphasizes the significance of transparency and adequate documentation in the handling of restricted or foreign-origin goods to avoid legal repercussions.</description>
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      <pubDate>Thu, 12 Nov 2009 00:00:00 +0530</pubDate>
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