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    <title>1993 (10) TMI 194 - CEGAT, BOMBAY</title>
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    <description>The court imposed a penalty of Rs. 8 lakhs but granted a stay on its enforcement until the duty amount is quantified. The court found no mala fide intention justifying the penalty and emphasized that the duty demand must be determined before the penalty can be enforced.</description>
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      <description>The court imposed a penalty of Rs. 8 lakhs but granted a stay on its enforcement until the duty amount is quantified. The court found no mala fide intention justifying the penalty and emphasized that the duty demand must be determined before the penalty can be enforced.</description>
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