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    <title>2011 (9) TMI 301 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal reduced the penalty imposed on the appellant under Section 114 of the Customs Act, 1962, from Rs.30,000 to Rs.5000 considering the appellant&#039;s modest salary of around Rs.8,500 per month and financial circumstances. Despite the penalty reduction, the appeal was rejected in all other aspects, and the modified penalty amount of Rs.5000 was upheld.</description>
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      <title>2011 (9) TMI 301 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=207173</link>
      <description>The Tribunal reduced the penalty imposed on the appellant under Section 114 of the Customs Act, 1962, from Rs.30,000 to Rs.5000 considering the appellant&#039;s modest salary of around Rs.8,500 per month and financial circumstances. Despite the penalty reduction, the appeal was rejected in all other aspects, and the modified penalty amount of Rs.5000 was upheld.</description>
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