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    <title>1994 (10) TMI 184 - CEGAT, MADRAS</title>
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    <description>The Tribunal granted dispensation of the pre-deposit of penalty due to a registry error and proceeded with the appeal&#039;s disposal. The appeal challenging the confiscation of goods valued at Rs. 65,900 under the Customs Act was upheld, with the penalty reduced from Rs. 7,000 to Rs. 5,000. The request for re-export of goods was rejected due to discrepancies in declaration and lack of bona fide intent. The Tribunal affirmed the confiscation based on the appellant&#039;s inaccurate declaration but modified the penalty amount.</description>
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      <title>1994 (10) TMI 184 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=83939</link>
      <description>The Tribunal granted dispensation of the pre-deposit of penalty due to a registry error and proceeded with the appeal&#039;s disposal. The appeal challenging the confiscation of goods valued at Rs. 65,900 under the Customs Act was upheld, with the penalty reduced from Rs. 7,000 to Rs. 5,000. The request for re-export of goods was rejected due to discrepancies in declaration and lack of bona fide intent. The Tribunal affirmed the confiscation based on the appellant&#039;s inaccurate declaration but modified the penalty amount.</description>
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