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    <title>2011 (1) TMI 996 - CESTAT, MUMBAI</title>
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    <description>The appeals involved issues regarding enhancement of goods value, confiscation under Section 111(m) of the Customs Act, penalties under Sections 112/114A, validity of evidence and statements, retraction of statements, admissibility of facsimile copies, and quantum of penalties. The Tribunal dismissed appeals by Alfa and Dungarmal, reducing penalties to Rs. One lakh each. Other appeals were allowed.</description>
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      <description>The appeals involved issues regarding enhancement of goods value, confiscation under Section 111(m) of the Customs Act, penalties under Sections 112/114A, validity of evidence and statements, retraction of statements, admissibility of facsimile copies, and quantum of penalties. The Tribunal dismissed appeals by Alfa and Dungarmal, reducing penalties to Rs. One lakh each. Other appeals were allowed.</description>
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