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    <title>2021 (12) TMI 294 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the imposition of penalties on the exporter company under Section 112(a) of the Customs Act, 1962, for colluding with Indian importers to evade customs duty. It found jurisdiction over the foreign company through their Indian representative and deemed the show cause notices issued by the DRI to be valid. The appeals were dismissed, and the penalties were upheld.</description>
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      <description>The Tribunal upheld the imposition of penalties on the exporter company under Section 112(a) of the Customs Act, 1962, for colluding with Indian importers to evade customs duty. It found jurisdiction over the foreign company through their Indian representative and deemed the show cause notices issued by the DRI to be valid. The appeals were dismissed, and the penalties were upheld.</description>
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