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2000 (11) TMI 224 - AT - Customs

  1. 2014 (5) TMI 599 - AT
The appeal sought condonation of a four-year delay due to oversight in filing separate appeals for Kamal Nursing Home and Toshniwal Bros. The goods were found to have undeclared spares, but no penalty was imposed as the misdeclaration was not deliberate. The appeal challenging the failure to impose penalty on Toshniwal Bros. was dismissed.

 

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