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    <title>1999 (12) TMI 202 - CEGAT, MUMBAI</title>
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    <description>The tribunal allowed the appeal, setting aside the confiscation of the imported equipment and penalty. Duty liability was upheld but could not be enforced due to the invalid show cause notice. The department was granted liberty to take necessary steps.</description>
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      <description>The tribunal allowed the appeal, setting aside the confiscation of the imported equipment and penalty. Duty liability was upheld but could not be enforced due to the invalid show cause notice. The department was granted liberty to take necessary steps.</description>
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