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The Appellate Tribunal CESTAT, Mumbai ruled in the case involving Sai Super System Controls importing a second-hand machine. The machine was seized by authorities due to it being installed at a different location than the importer's premises. The Tribunal found the contravention to be technical, leading to a reduction in penalties and fines imposed on the parties involved. The fine for redemption of the machine was reduced to Rs. 1 lakh, and penalties on the importer and Perfect were reduced to Rs. 10,000 each.
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