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    <title>2001 (4) TMI 617 - CEGAT, NEW DELHI</title>
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    <description>Misdeclaration in a shipping bill led to confiscation where goods declared as cut and polished stones were found on examination to be pieces of glass. The plea that the discrepancy was a typographical error was rejected, and the misdeclaration finding was upheld. However, the redemption fine and penalty were considered excessive in relation to the value of the goods, and both were reduced to Rs. 25,000 each.</description>
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      <description>Misdeclaration in a shipping bill led to confiscation where goods declared as cut and polished stones were found on examination to be pieces of glass. The plea that the discrepancy was a typographical error was rejected, and the misdeclaration finding was upheld. However, the redemption fine and penalty were considered excessive in relation to the value of the goods, and both were reduced to Rs. 25,000 each.</description>
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