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    <title>2002 (6) TMI 486 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal remanded the case involving M/s. Pretty Woman for a fresh order after finding that the Commissioner&#039;s decision did not consider all contentions raised by the appellants. The penalties imposed under Section 112 of the Customs Act, 1962 were contested, with the Tribunal emphasizing the necessity for a fair hearing and reconsideration. Additionally, the order for the confiscation of gold plated silver jewellery was set aside, with the case being remanded for a comprehensive reevaluation taking into account all relevant aspects and providing the appellants with a fair opportunity to present their case.</description>
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      <link>https://www.taxtmi.com/caselaws?id=106408</link>
      <description>The Tribunal remanded the case involving M/s. Pretty Woman for a fresh order after finding that the Commissioner&#039;s decision did not consider all contentions raised by the appellants. The penalties imposed under Section 112 of the Customs Act, 1962 were contested, with the Tribunal emphasizing the necessity for a fair hearing and reconsideration. Additionally, the order for the confiscation of gold plated silver jewellery was set aside, with the case being remanded for a comprehensive reevaluation taking into account all relevant aspects and providing the appellants with a fair opportunity to present their case.</description>
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