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    <title>2005 (3) TMI 370 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the Commissioner&#039;s order. The clubbing of imports by different proprietary firms was not upheld, the valuation and confiscation liabilities were dismissed, and the penalties imposed on the appellants were set aside. The appeals were allowed accordingly.</description>
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      <description>The Tribunal allowed the appeals, setting aside the Commissioner&#039;s order. The clubbing of imports by different proprietary firms was not upheld, the valuation and confiscation liabilities were dismissed, and the penalties imposed on the appellants were set aside. The appeals were allowed accordingly.</description>
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