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    <title>2013 (11) TMI 1349 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld penalties under Sections 112(a) and 117 of the Customs Act, 1962 against the appellants for mis-declaration of goods and importing them in fictitious names. Despite challenges regarding show cause notices and corrigendum, the penalties were deemed justified due to violations of regulations. The Tribunal reduced the penalties to Rs. 5000/- in each case following arguments from both sides.</description>
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    <pubDate>Mon, 15 Jul 2013 00:00:00 +0530</pubDate>
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      <description>The Tribunal upheld penalties under Sections 112(a) and 117 of the Customs Act, 1962 against the appellants for mis-declaration of goods and importing them in fictitious names. Despite challenges regarding show cause notices and corrigendum, the penalties were deemed justified due to violations of regulations. The Tribunal reduced the penalties to Rs. 5000/- in each case following arguments from both sides.</description>
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