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    <title>2000 (7) TMI 144 - CEGAT, MUMBAI</title>
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    <description>The Appellate Tribunal CEGAT, Mumbai, upheld the impugned orders and dismissed the appeals from the Revenue, concerning fines and penalties imposed on importers of second-hand diesel engines. The Tribunal supported the Commissioner of Customs (Appeals) in relying on Tribunal&#039;s findings for valuation and profit margin determinations, emphasizing consistency in applying judgments and lack of grounds for interference. The decision underscored the importance of adhering to accepted departmental decisions and maintaining uniformity in assessing fines and penalties based on market value and quanta of goods.</description>
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    <pubDate>Tue, 18 Jul 2000 00:00:00 +0530</pubDate>
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      <title>2000 (7) TMI 144 - CEGAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=49933</link>
      <description>The Appellate Tribunal CEGAT, Mumbai, upheld the impugned orders and dismissed the appeals from the Revenue, concerning fines and penalties imposed on importers of second-hand diesel engines. The Tribunal supported the Commissioner of Customs (Appeals) in relying on Tribunal&#039;s findings for valuation and profit margin determinations, emphasizing consistency in applying judgments and lack of grounds for interference. The decision underscored the importance of adhering to accepted departmental decisions and maintaining uniformity in assessing fines and penalties based on market value and quanta of goods.</description>
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      <pubDate>Tue, 18 Jul 2000 00:00:00 +0530</pubDate>
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