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    <title>2017 (4) TMI 11 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the rejection of declared values, determination of correct transaction values, confiscation of goods under Section 111(m) of the Customs Act, and imposition of penalties under Section 112(a). The appellants&#039; misdeclaration of invoice values to evade customs duty led to the dismissal of their appeals and affirmation of the impugned order.</description>
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      <description>The Tribunal upheld the rejection of declared values, determination of correct transaction values, confiscation of goods under Section 111(m) of the Customs Act, and imposition of penalties under Section 112(a). The appellants&#039; misdeclaration of invoice values to evade customs duty led to the dismissal of their appeals and affirmation of the impugned order.</description>
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