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    <title>2012 (5) TMI 228 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the confiscation of goods and imposition of fines on the importer for misdeclaration and undervaluation. The penalties imposed on individuals were set aside due to lack of valid reasons provided in the Commissioner&#039;s order. The importer&#039;s appeal resulted in modifications to the fines imposed, with the confiscation of undisclosed goods upheld based on evidence of misdeclaration.</description>
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      <description>The Tribunal upheld the confiscation of goods and imposition of fines on the importer for misdeclaration and undervaluation. The penalties imposed on individuals were set aside due to lack of valid reasons provided in the Commissioner&#039;s order. The importer&#039;s appeal resulted in modifications to the fines imposed, with the confiscation of undisclosed goods upheld based on evidence of misdeclaration.</description>
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