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    <title>1996 (6) TMI 138 - CEGAT, NEW DELHI</title>
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    <description>Imported goods falling within the negative list required an import licence, and since no licence was produced, confiscation was upheld. However, because the import was treated as non-commercial and the importer was regarded as unfamiliar with the legal position, the redemption fine and penalty were moderated. The confiscation remained sustained, but the redemption fine was reduced and the penalty was substantially lowered, leaving the appeal otherwise rejected.</description>
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    <pubDate>Thu, 13 Jun 1996 00:00:00 +0530</pubDate>
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      <title>1996 (6) TMI 138 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85353</link>
      <description>Imported goods falling within the negative list required an import licence, and since no licence was produced, confiscation was upheld. However, because the import was treated as non-commercial and the importer was regarded as unfamiliar with the legal position, the redemption fine and penalty were moderated. The confiscation remained sustained, but the redemption fine was reduced and the penalty was substantially lowered, leaving the appeal otherwise rejected.</description>
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      <pubDate>Thu, 13 Jun 1996 00:00:00 +0530</pubDate>
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