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    <title>2012 (10) TMI 872 - CESTAT, MUMBAI</title>
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    <description>The penalties imposed on Shri Kishun Ram and Shri Shailendra Bahadur were set aside due to lack of evidence linking them to the offenses. However, the penalty on Shri Brajesh Y. Tiwari, for abetting illegal import by facilitating clearance under false declarations, was confirmed but reduced to Rs. 75,000 from Rs. 3,00,000. The tribunal disposed of the appeals accordingly.</description>
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