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    <title>1997 (9) TMI 317 - CEGAT, MADRAS</title>
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    <description>The Tribunal upheld the confiscation of a car and imposition of a redemption fine and penalty under Section 111(m) of the Customs Act, 1962. Despite an exemption granted by the competent authority, misdeclaration of the date of registration led to the confiscation. The Tribunal reduced the redemption fine to Rs. 1.25 lacs and the penalty to Rs. 75,000, emphasizing the importance of accurate information and balancing justice with the violations committed. The appeal was dismissed, affirming the original decision.</description>
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    <pubDate>Tue, 23 Sep 1997 00:00:00 +0530</pubDate>
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      <title>1997 (9) TMI 317 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=90608</link>
      <description>The Tribunal upheld the confiscation of a car and imposition of a redemption fine and penalty under Section 111(m) of the Customs Act, 1962. Despite an exemption granted by the competent authority, misdeclaration of the date of registration led to the confiscation. The Tribunal reduced the redemption fine to Rs. 1.25 lacs and the penalty to Rs. 75,000, emphasizing the importance of accurate information and balancing justice with the violations committed. The appeal was dismissed, affirming the original decision.</description>
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      <pubDate>Tue, 23 Sep 1997 00:00:00 +0530</pubDate>
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