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    <title>1999 (3) TMI 567 - CEGAT, MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal in a case involving the importation of polyester filament yarn. The appellant&#039;s claims of importing speciality yarn under a specific license were rejected by the Collector and upheld by the Tribunal. While the penalty was set aside, the confiscation and redemption fine were upheld, emphasizing the importance of considering the circumstances and intent behind the importation process in determining fines and penalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=105893</link>
      <description>The Tribunal partially allowed the appeal in a case involving the importation of polyester filament yarn. The appellant&#039;s claims of importing speciality yarn under a specific license were rejected by the Collector and upheld by the Tribunal. While the penalty was set aside, the confiscation and redemption fine were upheld, emphasizing the importance of considering the circumstances and intent behind the importation process in determining fines and penalties.</description>
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