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    <title>2017 (3) TMI 542 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed all appeals in a case involving misdeclaration of export goods as Non-Alloy Steel Forgings instead of Hot Rolled Low Carbon Steel Billets. The imposed redemption fine and penalties were overturned due to insufficient evidence supporting the misdeclaration allegations. The Tribunal found discrepancies in test reports and deemed the Chartered Engineer&#039;s report unreliable, ultimately ruling in favor of the appellants based on the lack of credibility in the evidence presented.</description>
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      <link>https://www.taxtmi.com/caselaws?id=340039</link>
      <description>The Tribunal allowed all appeals in a case involving misdeclaration of export goods as Non-Alloy Steel Forgings instead of Hot Rolled Low Carbon Steel Billets. The imposed redemption fine and penalties were overturned due to insufficient evidence supporting the misdeclaration allegations. The Tribunal found discrepancies in test reports and deemed the Chartered Engineer&#039;s report unreliable, ultimately ruling in favor of the appellants based on the lack of credibility in the evidence presented.</description>
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