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    <title>2015 (10) TMI 2090 - PUNJAB AND HARYANA HIGH COURT</title>
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    <description>The High Court upheld the Customs, Excise and Service Tax, Appellate Tribunal&#039;s decision to reduce the redemption fine to 10% and penalty to 5% of the imported goods&#039; value. The appellants&#039; appeal seeking rectification was dismissed as they had not raised specific arguments challenging duty chargeability during the initial appeal. The High Court emphasized the importance of consistency in arguments presented during legal proceedings and affirmed the Tribunal&#039;s orders were free from jurisdictional errors or legal flaws.</description>
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      <description>The High Court upheld the Customs, Excise and Service Tax, Appellate Tribunal&#039;s decision to reduce the redemption fine to 10% and penalty to 5% of the imported goods&#039; value. The appellants&#039; appeal seeking rectification was dismissed as they had not raised specific arguments challenging duty chargeability during the initial appeal. The High Court emphasized the importance of consistency in arguments presented during legal proceedings and affirmed the Tribunal&#039;s orders were free from jurisdictional errors or legal flaws.</description>
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