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    <title>2002 (1) TMI 184 - CEGAT, MUMBAI</title>
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    <description>The Tribunal concluded that the imported goods were not eligible for duty exemption under Notification 159/90-Cus as evidence of their use in manufacturing export products was insufficient. Penalties were upheld on the importer and its directors for non-compliance. The Tribunal rejected penalties for brokers and the buyer due to lack of evidence. The case was remanded to the Commissioner to verify claims of double adjudication and determine duty payable on remaining goods. The appeals were disposed of accordingly.</description>
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      <description>The Tribunal concluded that the imported goods were not eligible for duty exemption under Notification 159/90-Cus as evidence of their use in manufacturing export products was insufficient. Penalties were upheld on the importer and its directors for non-compliance. The Tribunal rejected penalties for brokers and the buyer due to lack of evidence. The case was remanded to the Commissioner to verify claims of double adjudication and determine duty payable on remaining goods. The appeals were disposed of accordingly.</description>
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