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    <title>2014 (6) TMI 446 - CESTAT NEW DELHI (LB)</title>
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    <description>The Tribunal upheld the findings of the Commissioner regarding the mis-declaration and confiscation of goods, reducing the redemption fine to Rs. 6,00,000/- and setting aside the penalty on Shri Aditya Batra while upholding the penalty on the partnership firm. The judgment highlights the significance of accurate import declarations and the repercussions of mis-declaration.</description>
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