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    <title>2016 (1) TMI 880 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals, upholding the orders demanding additional duty, interest, and penalties for under-valuation of goods cleared to related persons. The Tribunal found evidence supporting the relationship between the entities, including shared premises and financial involvement. It upheld the extended limitation period due to non-disclosure of the related persons&#039; status earlier. Additionally, packaging charges were deemed properly included in the assessable value. The decision affirmed the authorities&#039; actions and dismissed the appellants&#039; arguments.</description>
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      <title>2016 (1) TMI 880 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=271088</link>
      <description>The Tribunal dismissed the appeals, upholding the orders demanding additional duty, interest, and penalties for under-valuation of goods cleared to related persons. The Tribunal found evidence supporting the relationship between the entities, including shared premises and financial involvement. It upheld the extended limitation period due to non-disclosure of the related persons&#039; status earlier. Additionally, packaging charges were deemed properly included in the assessable value. The decision affirmed the authorities&#039; actions and dismissed the appellants&#039; arguments.</description>
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