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    <title>1994 (4) TMI 138 - CEGAT, NEW DELHI</title>
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    <description>The Appellate Tribunal CEGAT, New Delhi, in Appeal No. C/489/91-NRB, denied a stay application in a smuggling case involving non-declaration of gold, where Mrs. Sabra was found with smuggled gold pieces upon arrival. Despite Mrs. Sabra&#039;s ignorance of the law, the Tribunal imposed a penalty of Rs. 10,000 and ordered her to deposit the amount within two months. The Tribunal emphasized the authority&#039;s power to act under any provision of law, even without specifying sub-sections of the Customs Act, 1962, highlighting the importance of clarity in charges. Compliance with customs laws was stressed, leading to the rejection of the stay application and affirmation of the penalty imposition.</description>
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    <pubDate>Sat, 30 Apr 1994 00:00:00 +0530</pubDate>
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      <title>1994 (4) TMI 138 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=83165</link>
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      <pubDate>Sat, 30 Apr 1994 00:00:00 +0530</pubDate>
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