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    <title>1992 (5) TMI 112 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the enhanced valuation of imported goods, recognized the applicability of the Open General License (OGL) for specific machinery, set aside the penalty imposed during remand proceedings, and recommended sympathetic consideration for the issuance of a detention certificate due to heavy demurrage incurred.</description>
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