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    <title>2000 (10) TMI 73 - CEGAT, COURT NO. II, NEW DELHI</title>
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    <description>The Tribunal upheld the penalty imposed on the appellant for involvement in importing goods at inflated values, despite arguments regarding the clarity of the show cause notice and the specific clause of Section 112. The appellant&#039;s defenses were considered ineffective, and contentions of vagueness were overruled. The Tribunal determined that the allegations in the notice were connected to the import of disputed CD ROMs and justified the penalty under Section 112(a) of the Customs Act. The appeal was dismissed.</description>
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    <pubDate>Thu, 05 Oct 2000 00:00:00 +0530</pubDate>
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      <title>2000 (10) TMI 73 - CEGAT, COURT NO. II, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=49973</link>
      <description>The Tribunal upheld the penalty imposed on the appellant for involvement in importing goods at inflated values, despite arguments regarding the clarity of the show cause notice and the specific clause of Section 112. The appellant&#039;s defenses were considered ineffective, and contentions of vagueness were overruled. The Tribunal determined that the allegations in the notice were connected to the import of disputed CD ROMs and justified the penalty under Section 112(a) of the Customs Act. The appeal was dismissed.</description>
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      <pubDate>Thu, 05 Oct 2000 00:00:00 +0530</pubDate>
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