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    <title>1990 (2) TMI 177 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the Revenue&#039;s classification of the imported goods as Brass Waste/Scrap under Chapter 74.01/02, rejected the appellant&#039;s late challenge to the valuation, and confirmed the confiscation and penalties under Section 111(m) of the Customs Act, 1962. The redemption fines were reduced due to prolonged detention of the goods, but personal penalties were deemed appropriate. The request for re-testing was denied, affirming the validity of the Chief Chemist&#039;s report.</description>
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      <link>https://www.taxtmi.com/caselaws?id=80436</link>
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