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    <title>2009 (5) TMI 792 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the classification and valuation of goods as pipes in one bill of entry, confirming short levy and interest. However, in two other bills of entry, further proceedings were dropped due to insufficient evidence of diversion and procedural lapses. Penalties and fines were modified, reducing penalties for the company and its Managing Director, and the redemption fine. The Tribunal emphasized adherence to principles of natural justice in its decision.</description>
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