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    <description>The Tribunal set aside penalties imposed on the parties in a customs case involving confiscated goods and fines under the Customs Act, 1962. The case centered on alleged connivance with exporters for clearing misdeclared cargo. The Tribunal found insufficient evidence to support the charges of aiding and abetting, noting discrepancies in the investigation process. Consequently, penalties were revoked, and the appeals were allowed.</description>
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