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    <title>2000 (11) TMI 483 - CEGAT,  NEW DELHI</title>
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    <description>The tribunal granted the applications for waiver of duty and penalties by two companies involved in a case concerning misdeclaration of goods under Notification 11/97. Despite conflicting opinions on the usability of the goods in the leather industry, the tribunal found in favor of the applicants, noting the prevalent practice at Mumbai Customs House and the lack of samples from the imported goods. As a result, the duty and penalty were unconditionally waived for the hearing of the appeals.</description>
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      <description>The tribunal granted the applications for waiver of duty and penalties by two companies involved in a case concerning misdeclaration of goods under Notification 11/97. Despite conflicting opinions on the usability of the goods in the leather industry, the tribunal found in favor of the applicants, noting the prevalent practice at Mumbai Customs House and the lack of samples from the imported goods. As a result, the duty and penalty were unconditionally waived for the hearing of the appeals.</description>
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