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    <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the denial of the DEPB claim due to mis-declaration in the shipping bill but reduced the penalty imposed on the Appellant from &amp;amp;8377; 20,000.00 to &amp;amp;8377; 10,000.00 considering the circumstances and lack of fraudulent intent behind the mis-declaration.</description>
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      <description>The Appellate Tribunal CESTAT AHMEDABAD upheld the denial of the DEPB claim due to mis-declaration in the shipping bill but reduced the penalty imposed on the Appellant from &amp;amp;8377; 20,000.00 to &amp;amp;8377; 10,000.00 considering the circumstances and lack of fraudulent intent behind the mis-declaration.</description>
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