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2002 (1) TMI 637 - AT - Customs

The Appellate Tribunal CEGAT, Mumbai upheld the penalty and redemption fine imposed on M/s. Tamilnadu Petro Products Ltd. for under-declaring the value of imported catalyst. The Tribunal rejected the appeal for enhancement of the penalty and fine, stating that the importers failed to provide a satisfactory explanation for the lower valuation declared. Both appeals were rejected.

 

 

 

 

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