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    <title>2009 (1) TMI 659 - CESTAT,  MUMBAI</title>
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    <description>The Tribunal directed specific appellants to pre-deposit 50% of penalty amounts within four weeks under Sec. 129E of the Customs Act due to penalties imposed under Sec. 112 of the Act for mis-declaring imported goods. The Commissioner&#039;s decision on cross-examination requests was upheld, emphasizing impartial evaluation of evidence and lack of demonstrated financial hardships. The Tribunal found no grounds to fully waive the pre-deposit requirement, considering the motivation behind the importation, anti-dumping duty implications, and failure to establish a prima facie case against penal liability. Compliance report post-Tribunal decision was scheduled for a specific date.</description>
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    <pubDate>Tue, 20 Jan 2009 00:00:00 +0530</pubDate>
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      <title>2009 (1) TMI 659 - CESTAT,  MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=125808</link>
      <description>The Tribunal directed specific appellants to pre-deposit 50% of penalty amounts within four weeks under Sec. 129E of the Customs Act due to penalties imposed under Sec. 112 of the Act for mis-declaring imported goods. The Commissioner&#039;s decision on cross-examination requests was upheld, emphasizing impartial evaluation of evidence and lack of demonstrated financial hardships. The Tribunal found no grounds to fully waive the pre-deposit requirement, considering the motivation behind the importation, anti-dumping duty implications, and failure to establish a prima facie case against penal liability. Compliance report post-Tribunal decision was scheduled for a specific date.</description>
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