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    <title>2015 (9) TMI 1073 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the confiscation of goods, redemption fine, and penalty imposed on the appellant. However, the demand for the differential drawback amount and interest was maintained. The decision was based on the non-applicability of confiscation and penalties due to the goods being already exported and not physically available for confiscation. The ruling aligned with established legal principles and previous judicial precedents regarding fines and penalties under the Customs Act.</description>
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      <description>The Tribunal set aside the confiscation of goods, redemption fine, and penalty imposed on the appellant. However, the demand for the differential drawback amount and interest was maintained. The decision was based on the non-applicability of confiscation and penalties due to the goods being already exported and not physically available for confiscation. The ruling aligned with established legal principles and previous judicial precedents regarding fines and penalties under the Customs Act.</description>
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