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    <title>2012 (10) TMI 823 - CESTAT, NEW DELHI</title>
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    <description>The appeal was partly allowed, confirming the duty and interest payment, declaring the confiscation as unjustified, and imposing a penalty of 25% of the duty demand due to procedural irregularities and lack of evidence of intention to evade duty. The Tribunal found no evidence of an oblique motive or ill intention to cause evasion, leading to the conclusion that the confiscation was improper.</description>
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      <description>The appeal was partly allowed, confirming the duty and interest payment, declaring the confiscation as unjustified, and imposing a penalty of 25% of the duty demand due to procedural irregularities and lack of evidence of intention to evade duty. The Tribunal found no evidence of an oblique motive or ill intention to cause evasion, leading to the conclusion that the confiscation was improper.</description>
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