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    <title>2001 (1) TMI 161 - CEGAT, MUMBAI</title>
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    <description>The Tribunal partially allowed the appeals, setting aside orders of confiscation and modifying the duty rate to the date of payment. Penalties were confirmed for the clear removal of goods without duty payment or compliance with customs procedures. The extended period of limitation was deemed applicable, rejecting arguments based on general awareness of operations. Interest provisions were excluded as the duty became payable before relevant legislation. The appeals were allowed in part, with penalties upheld and duty rate adjusted to the payment date.</description>
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      <description>The Tribunal partially allowed the appeals, setting aside orders of confiscation and modifying the duty rate to the date of payment. Penalties were confirmed for the clear removal of goods without duty payment or compliance with customs procedures. The extended period of limitation was deemed applicable, rejecting arguments based on general awareness of operations. Interest provisions were excluded as the duty became payable before relevant legislation. The appeals were allowed in part, with penalties upheld and duty rate adjusted to the payment date.</description>
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