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    <title>1994 (9) TMI 196 - CEGAT, BOMBAY</title>
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    <description>The Tribunal reduced the personal penalty imposed under Section 112(a) of the Customs Act from Rs. 11,000 to Rs. 5,000 for importing woollen rags not meeting pre-mutilation standards. The goods&#039; varying lengths and widths did not comply with Customs regulations. The Tribunal clarified its jurisdiction did not extend to issuing detention certificates, focusing solely on adjudication matters. The appeal was dismissed, affirming the penalty reduction and denying the detention certificate request.</description>
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      <title>1994 (9) TMI 196 - CEGAT, BOMBAY</title>
      <link>https://www.taxtmi.com/caselaws?id=83742</link>
      <description>The Tribunal reduced the personal penalty imposed under Section 112(a) of the Customs Act from Rs. 11,000 to Rs. 5,000 for importing woollen rags not meeting pre-mutilation standards. The goods&#039; varying lengths and widths did not comply with Customs regulations. The Tribunal clarified its jurisdiction did not extend to issuing detention certificates, focusing solely on adjudication matters. The appeal was dismissed, affirming the penalty reduction and denying the detention certificate request.</description>
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