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    <title>2002 (1) TMI 432 - CEGAT, NEW DELHI</title>
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    <description>Penalty imposed in connection with denial of Special Additional Duty of Customs exemption was unsustainable on the facts, as the duty demand itself was not contested before the Tribunal. Applying its earlier decision on the same issue, the Tribunal held that the duty liability remained undisturbed but the penalty could not be upheld in this case. The penalty was therefore set aside, and the appeals succeeded to that limited extent while the customs duty demand was sustained.</description>
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      <title>2002 (1) TMI 432 - CEGAT, NEW DELHI</title>
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      <description>Penalty imposed in connection with denial of Special Additional Duty of Customs exemption was unsustainable on the facts, as the duty demand itself was not contested before the Tribunal. Applying its earlier decision on the same issue, the Tribunal held that the duty liability remained undisturbed but the penalty could not be upheld in this case. The penalty was therefore set aside, and the appeals succeeded to that limited extent while the customs duty demand was sustained.</description>
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