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    <title>1989 (5) TMI 232 - CEGAT, NEW DELHI</title>
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    <description>The tribunal upheld the Collector&#039;s findings that the import license did not cover the goods, rejected the appeal on this issue, allowed the appeal on the valuation of goods due to insufficient justification by the Collector, and reduced the fine and penalty amounts based on various factors, ultimately partly allowing the appeal with adjustments made to the fine and penalty.</description>
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      <description>The tribunal upheld the Collector&#039;s findings that the import license did not cover the goods, rejected the appeal on this issue, allowed the appeal on the valuation of goods due to insufficient justification by the Collector, and reduced the fine and penalty amounts based on various factors, ultimately partly allowing the appeal with adjustments made to the fine and penalty.</description>
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