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    <title>2017 (4) TMI 581 - CESTAT AHMEDABAD</title>
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    <description>The tribunal dismissed the appeals related to demand and penalties for clearing waste packing material from SEZ to DTA, citing suppression and misdeclaration based on discrepancies in declarations and misrepresentations. The demand was upheld under Section 28 of the Customs Act, 1962. Penalties on buyers were affirmed, but penalties on employees were overturned due to lack of benefit or knowledge of wrongdoing. Employees&#039; appeals regarding penalty imposition were allowed.</description>
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      <description>The tribunal dismissed the appeals related to demand and penalties for clearing waste packing material from SEZ to DTA, citing suppression and misdeclaration based on discrepancies in declarations and misrepresentations. The demand was upheld under Section 28 of the Customs Act, 1962. Penalties on buyers were affirmed, but penalties on employees were overturned due to lack of benefit or knowledge of wrongdoing. Employees&#039; appeals regarding penalty imposition were allowed.</description>
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