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    <title>2019 (2) TMI 565 - CESTAT MUMBAI</title>
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    <description>The tribunal affirmed duty confirmation but adjusted penalties, reducing the total penalty amount imposed on M/s. Aurrick Tools and Smt. Helen Charles D&#039;Silva. Duty liability was maintained, and penalties were modified based on the level of involvement in the alleged duty evasion scheme. The appeals were disposed of accordingly, with the tribunal restricting duty liability to a specific period and reducing penalties for lesser involvement in establishing the dummy unit.</description>
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      <title>2019 (2) TMI 565 - CESTAT MUMBAI</title>
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      <description>The tribunal affirmed duty confirmation but adjusted penalties, reducing the total penalty amount imposed on M/s. Aurrick Tools and Smt. Helen Charles D&#039;Silva. Duty liability was maintained, and penalties were modified based on the level of involvement in the alleged duty evasion scheme. The appeals were disposed of accordingly, with the tribunal restricting duty liability to a specific period and reducing penalties for lesser involvement in establishing the dummy unit.</description>
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