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    <title>2015 (11) TMI 942 - CESTAT CHENNAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the penalties imposed under Sections 112(a) and 112(b) of the Customs Act due to lack of concrete evidence and discrepancies in the allegations. The judgment emphasized the importance of clear evidence and adherence to legal procedures in imposing penalties under the Customs Act.</description>
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