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    <title>1997 (4) TMI 264 - CEGAT, NEW DELHI</title>
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    <description>The judge upheld the lower appellate authority&#039;s decision in a case involving importers violating the Import Control Order by importing goods without the required license. The judge found the reduction in fines and penalties appropriate, considering the goods&#039; use in manufacturing drugs and the need to maintain profit margins. The appeals by the Revenue seeking enhancement of fines and penalties were rejected, and the lower appellate authority&#039;s orders were upheld.</description>
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      <description>The judge upheld the lower appellate authority&#039;s decision in a case involving importers violating the Import Control Order by importing goods without the required license. The judge found the reduction in fines and penalties appropriate, considering the goods&#039; use in manufacturing drugs and the need to maintain profit margins. The appeals by the Revenue seeking enhancement of fines and penalties were rejected, and the lower appellate authority&#039;s orders were upheld.</description>
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