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<h1>Customs Tribunal's Decision Overturned; Confiscation & Penalty Demands Rejected</h1> <h3>Flevel International Versus Commissioner</h3> Flevel International Versus Commissioner - 2014 (308) E.L.T. A49 (Del) The Delhi High Court admitted the case and framed a substantial question of law regarding the Customs Tribunal's decision to uphold a demand of Rs. 58,54,825 and confiscation of 24 air-conditioners with duty and penalty demand of Rs. 3,16,800.