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    <title>2016 (4) TMI 100 - CESTAT CHENNAI</title>
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    <description>The appellate tribunal upheld allegations of deliberate misdeclaration, involvement in fraudulent activities, evasion of duty, and penalty imposition against the appellant. The appellant&#039;s active role in the fraudulent import scheme, including tampering with car details and colluding with others, led to the dismissal of the appeal. The tribunal emphasized the need to punish such activities to maintain public confidence in the law and deter potential smugglers.</description>
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      <description>The appellate tribunal upheld allegations of deliberate misdeclaration, involvement in fraudulent activities, evasion of duty, and penalty imposition against the appellant. The appellant&#039;s active role in the fraudulent import scheme, including tampering with car details and colluding with others, led to the dismissal of the appeal. The tribunal emphasized the need to punish such activities to maintain public confidence in the law and deter potential smugglers.</description>
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