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    <title>2007 (7) TMI 543 - CESTAT, AHMEDABAD</title>
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    <description>Imported timber logs were cleared by customs without insisting on the prescribed Plant Quarantine release order, and out of charge was granted. The release certificates were produced shortly thereafter, and the delay was explained. On these facts, delayed production of the certificate did not justify confiscation of the goods or the imposition of personal penalties. Confiscation and personal penalties were therefore set aside as not sustainable.</description>
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      <link>https://www.taxtmi.com/caselaws?id=123502</link>
      <description>Imported timber logs were cleared by customs without insisting on the prescribed Plant Quarantine release order, and out of charge was granted. The release certificates were produced shortly thereafter, and the delay was explained. On these facts, delayed production of the certificate did not justify confiscation of the goods or the imposition of personal penalties. Confiscation and personal penalties were therefore set aside as not sustainable.</description>
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