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    <description>The Tribunal allowed the appeal, setting aside the penalty equal to the duty amount in the first issue regarding perfumes cleared as samples and the duty demand, interest, and penalty in the second issue concerning Diethyl Phthalate (DEP). The judgment highlighted the significance of considering applicable case laws and provisions in determining duty, interest, and penalty amounts in similar cases.</description>
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      <description>The Tribunal allowed the appeal, setting aside the penalty equal to the duty amount in the first issue regarding perfumes cleared as samples and the duty demand, interest, and penalty in the second issue concerning Diethyl Phthalate (DEP). The judgment highlighted the significance of considering applicable case laws and provisions in determining duty, interest, and penalty amounts in similar cases.</description>
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