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    <title>2012 (6) TMI 313 - CESTAT, AHMEDABAD</title>
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    <description>The court accepted the certificates and statements provided by the appellants as true, acknowledging procedural lapses but noting the lack of deliberate intention to import hazardous waste. A lenient view was taken, allowing the goods to be recycled by the appellant instead of re-exporting. The redemption fine was reduced to Rs.40,000, importer&#039;s penalty to Rs.25,000, and CHA&#039;s penalty to Rs.10,000, aiming to achieve justice for both sides and avoid prolonged litigation.</description>
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      <link>https://www.taxtmi.com/caselaws?id=213993</link>
      <description>The court accepted the certificates and statements provided by the appellants as true, acknowledging procedural lapses but noting the lack of deliberate intention to import hazardous waste. A lenient view was taken, allowing the goods to be recycled by the appellant instead of re-exporting. The redemption fine was reduced to Rs.40,000, importer&#039;s penalty to Rs.25,000, and CHA&#039;s penalty to Rs.10,000, aiming to achieve justice for both sides and avoid prolonged litigation.</description>
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