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    <title>2001 (11) TMI 343 - CEGAT, NEW DELHI</title>
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    <description>The tribunal upheld the confiscation of imported structural steel due to non-compliance with the BIS registration requirement under Notification No. 44 (RE-2000). The tribunal emphasized the mandatory nature of the registration condition for lawful importation, reducing the redemption fine and penalty amounts from Rs. 16 lakhs to Rs. 5 lakhs and Rs. 10 lakhs to Rs. 2 lakhs, respectively. The appeal was disposed of with the revised penalty amounts.</description>
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    <pubDate>Fri, 09 Nov 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=100497</link>
      <description>The tribunal upheld the confiscation of imported structural steel due to non-compliance with the BIS registration requirement under Notification No. 44 (RE-2000). The tribunal emphasized the mandatory nature of the registration condition for lawful importation, reducing the redemption fine and penalty amounts from Rs. 16 lakhs to Rs. 5 lakhs and Rs. 10 lakhs to Rs. 2 lakhs, respectively. The appeal was disposed of with the revised penalty amounts.</description>
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