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    <title>2015 (2) TMI 126 - CESTAT MUMBAI</title>
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    <description>The Tribunal dismissed both the appeals, upholding the classification of imported goods under sub-heading 8415.90 instead of 8414.90. It confirmed the confiscation of goods under Sections 111(m) and 111(d) of the Customs Act due to misdeclaration. The Tribunal also upheld the decision not to impose a penalty under Section 112 and found the appellant&#039;s preliminary objections regarding procedural fairness to be without merit.</description>
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      <description>The Tribunal dismissed both the appeals, upholding the classification of imported goods under sub-heading 8415.90 instead of 8414.90. It confirmed the confiscation of goods under Sections 111(m) and 111(d) of the Customs Act due to misdeclaration. The Tribunal also upheld the decision not to impose a penalty under Section 112 and found the appellant&#039;s preliminary objections regarding procedural fairness to be without merit.</description>
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