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    <title>2016 (12) TMI 705 - CESTAT CHENNAI</title>
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    <description>The Tribunal dismissed all appeals, upholding duty demand, extended period, and penalties imposed on the appellants for importing goods against fake licenses. The Revenue&#039;s allegations of duty evasion due to unauthorized licenses were supported by show cause notices, leading to penalties under Section 114A of the Customs Act. Despite appellants&#039; arguments of lack of knowledge and collusion, the Tribunal upheld the extended period for duty demand and penalties, emphasizing precedents and lack of discretion in penalty imposition under Section 114A. The plea regarding police complaint and departmental duty was also dismissed, maintaining consistency with previous decisions.</description>
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    <pubDate>Wed, 20 Jul 2016 00:00:00 +0530</pubDate>
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      <title>2016 (12) TMI 705 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=336060</link>
      <description>The Tribunal dismissed all appeals, upholding duty demand, extended period, and penalties imposed on the appellants for importing goods against fake licenses. The Revenue&#039;s allegations of duty evasion due to unauthorized licenses were supported by show cause notices, leading to penalties under Section 114A of the Customs Act. Despite appellants&#039; arguments of lack of knowledge and collusion, the Tribunal upheld the extended period for duty demand and penalties, emphasizing precedents and lack of discretion in penalty imposition under Section 114A. The plea regarding police complaint and departmental duty was also dismissed, maintaining consistency with previous decisions.</description>
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      <pubDate>Wed, 20 Jul 2016 00:00:00 +0530</pubDate>
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