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    <title>2008 (12) TMI 552 - CESTAT, CHENNAI</title>
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    <description>The court granted a complete waiver of predeposit and stayed the recovery of the penalty imposed on the importer for misdeclaration of imported goods under Section 112 of the Customs Act, 1962. The judge found that the misdeclaration did not demonstrate a deliberate intent to evade duty and noted the difficulty in detecting the misdeclaration in the system. The waiver and stay were in place until the final disposal of the appeal, with the decision issued on 4-12-2008.</description>
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      <link>https://www.taxtmi.com/caselaws?id=125698</link>
      <description>The court granted a complete waiver of predeposit and stayed the recovery of the penalty imposed on the importer for misdeclaration of imported goods under Section 112 of the Customs Act, 1962. The judge found that the misdeclaration did not demonstrate a deliberate intent to evade duty and noted the difficulty in detecting the misdeclaration in the system. The waiver and stay were in place until the final disposal of the appeal, with the decision issued on 4-12-2008.</description>
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      <pubDate>Thu, 04 Dec 2008 00:00:00 +0530</pubDate>
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