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2001 (4) TMI 341 - AT - Central Excise

The Appellate Tribunal CEGAT, Mumbai upheld the confiscation of a ship imported by the appellants for breaking it before clearance. The Commissioner's fine of Rs. 1 lakh and penalty of Rs. 50,000 were deemed appropriate, and the appeal was dismissed. (2001 (4) TMI 341 - CEGAT, Mumbai)

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