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    <title>2009 (1) TMI 582 - CESTAT, CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellants, setting aside the confiscation of goods and penalty imposed under the Customs Act, 1962. The decision was based on accepting the second test report confirming the grade of imported Mulberry Raw Silk as 3A Grade, contradicting the initial misdeclaration findings. Consequently, the imposition of anti-dumping duty was deemed inapplicable, emphasizing the necessity of accurate declaration and proper testing procedures in customs matters.</description>
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      <description>The Tribunal ruled in favor of the appellants, setting aside the confiscation of goods and penalty imposed under the Customs Act, 1962. The decision was based on accepting the second test report confirming the grade of imported Mulberry Raw Silk as 3A Grade, contradicting the initial misdeclaration findings. Consequently, the imposition of anti-dumping duty was deemed inapplicable, emphasizing the necessity of accurate declaration and proper testing procedures in customs matters.</description>
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