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    <title>2004 (10) TMI 368 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the misdeclaration of imported goods due to the appellant&#039;s initial declared value not being accepted, despite subsequent enhancement. However, the confiscation of goods was set aside as examination reports contradicted the claim that the goods were over 10 years old. The Tribunal found the goods liable for confiscation due to misdeclaration, imposing a reduced redemption fine and penalty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114428</link>
      <description>The Tribunal upheld the misdeclaration of imported goods due to the appellant&#039;s initial declared value not being accepted, despite subsequent enhancement. However, the confiscation of goods was set aside as examination reports contradicted the claim that the goods were over 10 years old. The Tribunal found the goods liable for confiscation due to misdeclaration, imposing a reduced redemption fine and penalty.</description>
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