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    <title>2016 (12) TMI 1310 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the imposition of redemption fine and personal penalty on imported goods due to the appellants&#039; repeated importation of prohibited goods without a license. The reassessment of assessable value by the Department was deemed reasonable, leading to the affirmation of the redemption fine and penalty. Confiscation of goods under the Customs Act was upheld based on the absence of a license for importing second-hand goods. The Tribunal consolidated and dismissed the appeals against the Order-in-Appeals, affirming the fines and penalties imposed by the Commissioner of Customs.</description>
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      <description>The Tribunal upheld the imposition of redemption fine and personal penalty on imported goods due to the appellants&#039; repeated importation of prohibited goods without a license. The reassessment of assessable value by the Department was deemed reasonable, leading to the affirmation of the redemption fine and penalty. Confiscation of goods under the Customs Act was upheld based on the absence of a license for importing second-hand goods. The Tribunal consolidated and dismissed the appeals against the Order-in-Appeals, affirming the fines and penalties imposed by the Commissioner of Customs.</description>
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