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    <title>2002 (1) TMI 580 - CEGAT, CHENNAI</title>
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    <description>The Tribunal allowed the stay applications related to the confiscation of second-hand printing machinery under the Customs Act. The appeals for waiver of pre-deposit of penalties were remanded for re-adjudication based on previous rulings to ensure consistency in decision-making and imposition of fines. The Tribunal emphasized the need for uniformity in penalties across similar cases, guiding the exercise of discretion in fines imposition. The matter was remanded to the Commissioner of Customs for de novo consideration in line with previous directions, aiming to maintain fairness and consistency in handling related cases.</description>
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