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    <title>2005 (8) TMI 449 - CESTAT, MUMBAI</title>
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    <description>The Tribunal rejected the appeal for enhancement of redemption fine and penalty on consignment of Rough Marble Blocks imported, affirming the Commissioner&#039;s valuation decision. The Tribunal found the appellant&#039;s arguments lacking in substantial evidence and directly related material, leading to the dismissal of the appeal. The decision underscored the necessity of factual accuracy and adherence to established procedures in valuation disputes, ultimately upholding the initial valuation and penalties imposed.</description>
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      <title>2005 (8) TMI 449 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=115688</link>
      <description>The Tribunal rejected the appeal for enhancement of redemption fine and penalty on consignment of Rough Marble Blocks imported, affirming the Commissioner&#039;s valuation decision. The Tribunal found the appellant&#039;s arguments lacking in substantial evidence and directly related material, leading to the dismissal of the appeal. The decision underscored the necessity of factual accuracy and adherence to established procedures in valuation disputes, ultimately upholding the initial valuation and penalties imposed.</description>
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