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    <title>1997 (8) TMI 142 - CEGAT, NEW DELHI</title>
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    <description>The case involved misdeclaration of imported goods, leading to confiscation and imposition of fines. The Tribunal upheld confiscation but set aside penalties and redemption fine, remanding the case for reassessment of valuation and penalties. Both parties were given the opportunity to submit additional evidence for a fresh adjudication order within four months.</description>
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