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    <title>2014 (11) TMI 859 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the penalty under Section 114A of the Customs Act, 1962, emphasizing compliance with duty payment regulations and consequences of misrepresentation or suppression of facts in customs matters. The penalty was upheld with a reduction in the redemption fine to Rs. 30,000.</description>
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