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    <title>2005 (3) TMI 611 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the confiscation of imported goods under Section 111(m) of the Customs Act, 1962, due to misdeclaration, set aside the valuation enhancement recommended by the Dock Appraiser, and reduced the redemption fine and penalties imposed on the appellants.</description>
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      <description>The Tribunal upheld the confiscation of imported goods under Section 111(m) of the Customs Act, 1962, due to misdeclaration, set aside the valuation enhancement recommended by the Dock Appraiser, and reduced the redemption fine and penalties imposed on the appellants.</description>
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