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    <title>1997 (1) TMI 203 - CEGAT, NEW DELHI</title>
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    <description>The appeal was dismissed with modifications to the quantum of the fine imposed. The Collector&#039;s decision to confiscate the goods and impose penalties was upheld due to discrepancies in the invoices presented by the importers. Despite arguments made by the importers, the failure to provide detailed invoices with separate valuations for non-classifiable items justified the fines and penalties imposed. The imposition of fines and penalties was deemed appropriate based on the findings of the Collector, with the quantum of the fine reduced but no redemption of penalty granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=86348</link>
      <description>The appeal was dismissed with modifications to the quantum of the fine imposed. The Collector&#039;s decision to confiscate the goods and impose penalties was upheld due to discrepancies in the invoices presented by the importers. Despite arguments made by the importers, the failure to provide detailed invoices with separate valuations for non-classifiable items justified the fines and penalties imposed. The imposition of fines and penalties was deemed appropriate based on the findings of the Collector, with the quantum of the fine reduced but no redemption of penalty granted.</description>
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      <pubDate>Tue, 14 Jan 1997 00:00:00 +0530</pubDate>
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