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    <title>2014 (5) TMI 89 - CESTAT KOLKATA</title>
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    <description>The Appellate Tribunal CESTAT KOLKATA upheld the Commissioner(Appeals) order confirming the fine and penalty imposed on the importer for misdeclaration of goods, leading to confiscation under Sec. 111(m) of the Customs Act, 1962. Despite arguments from both the Revenue and the importer, the Tribunal rejected appeals and cited legal precedents to support its decision. Other issues were not considered, and the Tribunal also addressed the pending bank guarantee submission.</description>
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      <description>The Appellate Tribunal CESTAT KOLKATA upheld the Commissioner(Appeals) order confirming the fine and penalty imposed on the importer for misdeclaration of goods, leading to confiscation under Sec. 111(m) of the Customs Act, 1962. Despite arguments from both the Revenue and the importer, the Tribunal rejected appeals and cited legal precedents to support its decision. Other issues were not considered, and the Tribunal also addressed the pending bank guarantee submission.</description>
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