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    <title>2005 (9) TMI 148 - CESTAT, MUMBAI</title>
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    <description>The appellate tribunal upheld the confiscation of the imported car due to predating the Bill of Lading but reduced the redemption fine and penalties imposed on the importer and cargo company. The judgment considered various factors including demurrage, detention charges, and the deteriorating condition of the vehicle post-seizure. The court balanced legal provisions, notifications, and practical considerations in reaching a fair decision, taking into account the appellant&#039;s circumstances.</description>
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    <pubDate>Thu, 01 Sep 2005 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=54547</link>
      <description>The appellate tribunal upheld the confiscation of the imported car due to predating the Bill of Lading but reduced the redemption fine and penalties imposed on the importer and cargo company. The judgment considered various factors including demurrage, detention charges, and the deteriorating condition of the vehicle post-seizure. The court balanced legal provisions, notifications, and practical considerations in reaching a fair decision, taking into account the appellant&#039;s circumstances.</description>
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      <pubDate>Thu, 01 Sep 2005 00:00:00 +0530</pubDate>
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