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    <title>2015 (5) TMI 159 - CESTAT BANGALORE</title>
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    <description>The tribunal ruled in favor of the Revenue for the demand of the differential customs duty and penalty imposition due to undervaluation of imported betel nuts. The issue of time-barred claims was deferred for consideration at the final hearing. The evidence, although not entirely accurate, was deemed adequate to establish undervaluation. The appellant was directed to deposit Rs. 50,00,000/- to proceed with the appeal, despite claiming financial difficulties.</description>
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      <description>The tribunal ruled in favor of the Revenue for the demand of the differential customs duty and penalty imposition due to undervaluation of imported betel nuts. The issue of time-barred claims was deferred for consideration at the final hearing. The evidence, although not entirely accurate, was deemed adequate to establish undervaluation. The appellant was directed to deposit Rs. 50,00,000/- to proceed with the appeal, despite claiming financial difficulties.</description>
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