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    <title>2003 (4) TMI 168 - CEGAT, MUMBAI</title>
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    <description>The Tribunal upheld the demand for duty, confiscation of goods, and imposition of penalties in a case involving the unauthorized sale of imported goods. The statements recorded under the Central Excises and Salt Act were considered admissible. The Tribunal rejected the claim for interest on evaded duty, citing the absence of a statutory provision for such levy. The Customs authorities were deemed to have acted within their powers, and the penalties imposed were upheld as commensurate with the offense.</description>
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      <description>The Tribunal upheld the demand for duty, confiscation of goods, and imposition of penalties in a case involving the unauthorized sale of imported goods. The statements recorded under the Central Excises and Salt Act were considered admissible. The Tribunal rejected the claim for interest on evaded duty, citing the absence of a statutory provision for such levy. The Customs authorities were deemed to have acted within their powers, and the penalties imposed were upheld as commensurate with the offense.</description>
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