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    <title>2001 (3) TMI 211 - CEGAT, COURT NO. I, NEW DELHI</title>
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    <description>The appellate court set aside the lower authorities&#039; orders for confiscation, redemption fine, and penalties on the importer and employees due to lack of specific demands in the show cause notice and unjustified penalties under Sections 112(a) and 114A of the Customs Act. The court emphasized the need for quantified duty demands before imposing penalties and provisional release of goods pending final assessment to ensure compliance with legal principles and natural justice.</description>
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      <description>The appellate court set aside the lower authorities&#039; orders for confiscation, redemption fine, and penalties on the importer and employees due to lack of specific demands in the show cause notice and unjustified penalties under Sections 112(a) and 114A of the Customs Act. The court emphasized the need for quantified duty demands before imposing penalties and provisional release of goods pending final assessment to ensure compliance with legal principles and natural justice.</description>
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