https://www.taxtmi.com/caselaws?id=80731 The Tribunal upheld findings of misdeclaration and unauthorized import, denied exemption eligibility, maintained confiscation and fine, and reduced personal penalty. Emphasized judicial discipline and res judicata, rejecting re-examination of issues already decided. Allowed interveners' participation but not as a party. en-us Fri, 20 Apr 1990 00:00:00 +0530 Sat, 18 Jun 2011 18:18:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80731 The Tribunal upheld findings of misdeclaration and unauthorized import, denied exemption eligibility, maintained confiscation and fine, and reduced personal penalty. Emphasized judicial discipline and res judicata, rejecting re-examination of issues already decided. Allowed interveners' participation but not as a party. Case-Laws Central Excise Fri, 20 Apr 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80731