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    <title>1997 (9) TMI 270 - CEGAT, NEW DELHI</title>
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    <description>The appeals by M/s. Amba Woollen Mills and M/s. Shakti International were allowed as the court found no concrete evidence to support the penalties imposed by the Collector of Customs. The judgment emphasized the importance of a speaking order and the requirement for substantial evidence before penalizing parties for customs violations. The penalties of Rs. 1,00,000/- each on M/s. Amba Woollen Mills and M/s. Shakti International, and Rs. 2,00,000/- on M/s. Kamal Silk Mills were set aside, and the impugned orders for confiscation of goods were overturned.</description>
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    <pubDate>Fri, 12 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 270 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=87812</link>
      <description>The appeals by M/s. Amba Woollen Mills and M/s. Shakti International were allowed as the court found no concrete evidence to support the penalties imposed by the Collector of Customs. The judgment emphasized the importance of a speaking order and the requirement for substantial evidence before penalizing parties for customs violations. The penalties of Rs. 1,00,000/- each on M/s. Amba Woollen Mills and M/s. Shakti International, and Rs. 2,00,000/- on M/s. Kamal Silk Mills were set aside, and the impugned orders for confiscation of goods were overturned.</description>
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