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    <description>The tribunal upheld the justification for enhancing the declared value of the imported goods and made adjustments to the redemption fines and penalties imposed, providing partial relief to the appellants based on the specific circumstances of each case.</description>
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      <description>The tribunal upheld the justification for enhancing the declared value of the imported goods and made adjustments to the redemption fines and penalties imposed, providing partial relief to the appellants based on the specific circumstances of each case.</description>
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