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    <title>1994 (1) TMI 157 - CEGAT, MADRAS</title>
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    <description>The Tribunal upheld the decision of the Collector of Customs, Madras, in a case involving violations of the Customs Act 1962. The appellants were found to have exported goods unlawfully, leading to confiscation under Section 113(d) and imposition of penalties under Section 114(1) of the Act. The Tribunal affirmed the lower authority&#039;s ruling on confiscation and penalties, considering the appellant&#039;s involvement in the unlawful export and failure to disclose the violations promptly. The appeal was dismissed, supporting the imposition of penalties and confiscation of goods.</description>
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    <pubDate>Wed, 12 Jan 1994 00:00:00 +0530</pubDate>
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      <title>1994 (1) TMI 157 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=83190</link>
      <description>The Tribunal upheld the decision of the Collector of Customs, Madras, in a case involving violations of the Customs Act 1962. The appellants were found to have exported goods unlawfully, leading to confiscation under Section 113(d) and imposition of penalties under Section 114(1) of the Act. The Tribunal affirmed the lower authority&#039;s ruling on confiscation and penalties, considering the appellant&#039;s involvement in the unlawful export and failure to disclose the violations promptly. The appeal was dismissed, supporting the imposition of penalties and confiscation of goods.</description>
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      <pubDate>Wed, 12 Jan 1994 00:00:00 +0530</pubDate>
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