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    <title>2017 (5) TMI 608 - CESTAT MUMBAI</title>
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    <description>The tribunal ruled in favor of the appellant company and its director, setting aside the order that imposed penalties for alleged clandestine removal of goods without payment of duty. The tribunal found the evidence, including broker&#039;s records and statements, to be unreliable and insufficient to establish the charge conclusively. It emphasized the importance of cross-examination of witnesses and adherence to procedural requirements, ultimately allowing the appeals due to the lack of concrete evidence supporting the allegations.</description>
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      <description>The tribunal ruled in favor of the appellant company and its director, setting aside the order that imposed penalties for alleged clandestine removal of goods without payment of duty. The tribunal found the evidence, including broker&#039;s records and statements, to be unreliable and insufficient to establish the charge conclusively. It emphasized the importance of cross-examination of witnesses and adherence to procedural requirements, ultimately allowing the appeals due to the lack of concrete evidence supporting the allegations.</description>
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