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    <title>2001 (1) TMI 175 - CEGAT, MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, reducing the duty demand on Jupiter Exports and revising the penalties imposed on the appellants. The decision emphasized the importance of adhering to legal provisions in duty recovery assessments and clarified the liability of entities in import duty payment based on their direct involvement in the importation process.</description>
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