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    <title>2005 (3) TMI 571 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the liability of a 100% Export Oriented Unit for clandestinely removing non-duty paid goods, confiscating the goods and recovering the duty. The penalty on the proprietary firm was set aside, while the penalty on the proprietor was confirmed due to his knowledge of diverting goods. Another individual was found liable for knowingly dealing with non-duty paid goods, with the penalty reduced. Two other appellants had their penalties reduced for knowingly dealing with such goods. Overall, the appeals had varying outcomes based on the appellants&#039; roles in the case.</description>
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    <pubDate>Wed, 16 Mar 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=115235</link>
      <description>The Tribunal upheld the liability of a 100% Export Oriented Unit for clandestinely removing non-duty paid goods, confiscating the goods and recovering the duty. The penalty on the proprietary firm was set aside, while the penalty on the proprietor was confirmed due to his knowledge of diverting goods. Another individual was found liable for knowingly dealing with non-duty paid goods, with the penalty reduced. Two other appellants had their penalties reduced for knowingly dealing with such goods. Overall, the appeals had varying outcomes based on the appellants&#039; roles in the case.</description>
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