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    <title>1997 (7) TMI 349 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal concluded that penalties imposed on specific individuals without proper Show Cause Notices were unjustified. The intentional misdeclaration of goods resulted in the confiscation and penalty on the firm. The decision was based on evidence of deliberate misdeclaration and lack of natural justice in penalizing individuals without adequate opportunity for defense.</description>
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      <description>The Tribunal concluded that penalties imposed on specific individuals without proper Show Cause Notices were unjustified. The intentional misdeclaration of goods resulted in the confiscation and penalty on the firm. The decision was based on evidence of deliberate misdeclaration and lack of natural justice in penalizing individuals without adequate opportunity for defense.</description>
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