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    <title>2007 (4) TMI 85 - CESTAT,  MUMBAI</title>
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    <description>The tribunal upheld the findings of mis-declaration in weight and value, the invalidity of the ARE-1 Form, and the confiscation of goods along with the denial of DEPB claims. Penalties imposed on the involved parties were deemed justified but were reduced due to the circumstances. The appeals were partly allowed with revised penalties and fines.</description>
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