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    <title>2004 (11) TMI 362 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the order for confiscation, penalty, and enhancement of assessable value in a case involving misdeclaration of goods. It found the appellant&#039;s explanation plausible, accepting that the inclusion of stamping units was a supplier error rather than an attempt to conceal. The Tribunal emphasized the mismatch in values between the machines and stamping units, ruling in favor of the appellant and directing the release of the goods at their declared values without additional penalties.</description>
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      <link>https://www.taxtmi.com/caselaws?id=114662</link>
      <description>The Tribunal set aside the order for confiscation, penalty, and enhancement of assessable value in a case involving misdeclaration of goods. It found the appellant&#039;s explanation plausible, accepting that the inclusion of stamping units was a supplier error rather than an attempt to conceal. The Tribunal emphasized the mismatch in values between the machines and stamping units, ruling in favor of the appellant and directing the release of the goods at their declared values without additional penalties.</description>
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