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    <title>2009 (5) TMI 632 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the lower authorities&#039; decision, confirming the imposition of penalties on M/s. Transweigh (India) Ltd. for misdeclaration of goods under the Customs Act, 1962. The Tribunal rejected the appellants&#039; arguments regarding unintentional mistakes and the applicability of penalties on a firm, emphasizing the deliberate attempt to evade duty and the broad interpretation of &quot;person&quot; to include companies or firms for penalty imposition.</description>
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