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    <title>2000 (7) TMI 501 - CEGAT, KOLKATA</title>
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    <description>The tribunal upheld the authority&#039;s decision regarding the mis-declaration of imported goods as &quot;Crude Palm Oil,&quot; despite the appellant&#039;s arguments. It found the confiscation and penalty imposed on the appellant to be valid under Customs law. Additionally, the tribunal determined that the Indo-Nepal Transit Treaty did not excuse the mis-declaration of goods, affirming the penalties and confiscation. The jurisdiction of Indian Customs in transit cargo to Nepal was analyzed, emphasizing compliance with treaty provisions. Ultimately, the tribunal dismissed the appeal and upheld the penalties and confiscation of the goods.</description>
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    <pubDate>Tue, 04 Jul 2000 00:00:00 +0530</pubDate>
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      <title>2000 (7) TMI 501 - CEGAT, KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=95666</link>
      <description>The tribunal upheld the authority&#039;s decision regarding the mis-declaration of imported goods as &quot;Crude Palm Oil,&quot; despite the appellant&#039;s arguments. It found the confiscation and penalty imposed on the appellant to be valid under Customs law. Additionally, the tribunal determined that the Indo-Nepal Transit Treaty did not excuse the mis-declaration of goods, affirming the penalties and confiscation. The jurisdiction of Indian Customs in transit cargo to Nepal was analyzed, emphasizing compliance with treaty provisions. Ultimately, the tribunal dismissed the appeal and upheld the penalties and confiscation of the goods.</description>
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      <pubDate>Tue, 04 Jul 2000 00:00:00 +0530</pubDate>
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