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    <title>2009 (8) TMI 911 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed both appeals, confirming penalties imposed on individuals for their roles in a fraudulent export scheme involving sub-standard goods. The appellants were found to have actively participated in the fraud, as evidenced by statements and material discovered during investigations. The judgment emphasized the legitimacy of penalties imposed under Section 114(iii) of the Customs Act, despite allegations of double standards in the adjudication process.</description>
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