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    <title>2016 (12) TMI 1434 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI upheld the confiscation of goods under Section 111(m) and (o) in relation to goods cleared from the SEEPZ area. The appellants, unauthorized to remove garbage and sweeps from SEEPZ area, were found liable for penalties under Section 112 of the Customs Act, 1962. The Tribunal rejected the appeals, emphasizing the necessity of following authorized procedures and the repercussions of engaging in unauthorized activities, resulting in penalties under customs regulations.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI upheld the confiscation of goods under Section 111(m) and (o) in relation to goods cleared from the SEEPZ area. The appellants, unauthorized to remove garbage and sweeps from SEEPZ area, were found liable for penalties under Section 112 of the Customs Act, 1962. The Tribunal rejected the appeals, emphasizing the necessity of following authorized procedures and the repercussions of engaging in unauthorized activities, resulting in penalties under customs regulations.</description>
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