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    <title>1990 (3) TMI 230 - CEGAT, BOMBAY</title>
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    <description>The Tribunal overruled the time-barred applications objection, upheld misdeclaration and unauthorized import findings, and directed the imposition of personal penalties under Section 112 of the Customs Act. The cases were remanded for fresh orders by the Additional Collector to impose personal penalties on the respondents in accordance with the law.</description>
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