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    <title>1991 (5) TMI 169 - CEGAT, BOMBAY</title>
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    <description>The Tribunal upheld the Deputy Collector&#039;s decision regarding the import of coral, emphasizing compliance with the current policy&#039;s requirement of the goods being in powder form. Despite confirming the confiscation order, the Tribunal reduced the redemption fine due to the imported goods&#039; intended use for Ayurvedic drug manufacturing and their non-jewellery quality. The decision aimed to enforce import policy requirements while considering the specific industrial purpose of the goods, resulting in a reduced redemption fine and relief for the respondents.</description>
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    <pubDate>Thu, 09 May 1991 00:00:00 +0530</pubDate>
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      <title>1991 (5) TMI 169 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=81371</link>
      <description>The Tribunal upheld the Deputy Collector&#039;s decision regarding the import of coral, emphasizing compliance with the current policy&#039;s requirement of the goods being in powder form. Despite confirming the confiscation order, the Tribunal reduced the redemption fine due to the imported goods&#039; intended use for Ayurvedic drug manufacturing and their non-jewellery quality. The decision aimed to enforce import policy requirements while considering the specific industrial purpose of the goods, resulting in a reduced redemption fine and relief for the respondents.</description>
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      <pubDate>Thu, 09 May 1991 00:00:00 +0530</pubDate>
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