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    <title>2009 (3) TMI 1045 - CESTAT NEW DELHI</title>
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    <description>The Appellate Tribunal rejected the department&#039;s appeal against the Commissioner (Appeals) order regarding the confiscation of imported old and used Photocopiers. The Tribunal upheld the decision to reduce the redemption fine and penalty, citing lack of mis-declaration and leniency towards the first-time importer. The Commissioner (Appeals) decision was affirmed based on the findings of no mala fide intention and adherence to the importer&#039;s declared transaction value for Customs Duty.</description>
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    <pubDate>Tue, 31 Mar 2009 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=187192</link>
      <description>The Appellate Tribunal rejected the department&#039;s appeal against the Commissioner (Appeals) order regarding the confiscation of imported old and used Photocopiers. The Tribunal upheld the decision to reduce the redemption fine and penalty, citing lack of mis-declaration and leniency towards the first-time importer. The Commissioner (Appeals) decision was affirmed based on the findings of no mala fide intention and adherence to the importer&#039;s declared transaction value for Customs Duty.</description>
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