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    <title>1998 (12) TMI 381 - CEGAT, NEW DELHI</title>
    <link>https://www.taxtmi.com/caselaws?id=100571</link>
    <description>The Tribunal upheld the demand of duty of Rs. 35 crores and penalties imposed on the appellants for removing goods without paying duty. The Tribunal determined that duty was payable on the date of removal, rejecting arguments based on filing dates and exemptions. The appellants&#039; deliberate evasion of duty led to the penalties imposed, deemed reasonable given the circumstances. The Tribunal concluded that the appellants&#039; actions constituted a deliberate attempt to evade duty, and the subsequent filing of the Bill of Entry could not rectify the initial illegality.</description>
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    <pubDate>Fri, 04 Dec 1998 00:00:00 +0530</pubDate>
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      <title>1998 (12) TMI 381 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=100571</link>
      <description>The Tribunal upheld the demand of duty of Rs. 35 crores and penalties imposed on the appellants for removing goods without paying duty. The Tribunal determined that duty was payable on the date of removal, rejecting arguments based on filing dates and exemptions. The appellants&#039; deliberate evasion of duty led to the penalties imposed, deemed reasonable given the circumstances. The Tribunal concluded that the appellants&#039; actions constituted a deliberate attempt to evade duty, and the subsequent filing of the Bill of Entry could not rectify the initial illegality.</description>
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      <pubDate>Fri, 04 Dec 1998 00:00:00 +0530</pubDate>
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