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    <title>2015 (12) TMI 168 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the Revenue&#039;s appeal, finding a violation of Customs Act provisions due to misdeclaration of quantity and value in export documents. The case was remanded to the Commissioner to determine the appropriate penalty and redemption fine, as the original decision did not address the discrepancy in values between the original and revised Shipping Bills. Both the assessee and the Revenue&#039;s appeals were disposed of, pending further adjudication on the specific penalties to be imposed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=268864</link>
      <description>The Tribunal upheld the Revenue&#039;s appeal, finding a violation of Customs Act provisions due to misdeclaration of quantity and value in export documents. The case was remanded to the Commissioner to determine the appropriate penalty and redemption fine, as the original decision did not address the discrepancy in values between the original and revised Shipping Bills. Both the assessee and the Revenue&#039;s appeals were disposed of, pending further adjudication on the specific penalties to be imposed.</description>
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      <pubDate>Fri, 20 Mar 2015 00:00:00 +0530</pubDate>
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