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    <title>2015 (9) TMI 1072 - CESTAT MUMBAI</title>
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    <description>The tribunal upheld the classification of goods under CTH 63101090 as restricted goods, imposed a penalty for failure to obtain a special import license, and reduced the redemption fine and penalty citing leniency in cases involving re-exported goods. The decision aligned with previous judgments emphasizing proportionality and a balanced approach in imposing fines and penalties, aiming for a fair outcome based on legal precedents and the specific circumstances of the case.</description>
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