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    <title>2017 (5) TMI 1176 - CESTAT MUMBAI</title>
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    <description>The Tribunal partly allowed the Revenue&#039;s appeal, increasing the penalty on the importer from Rs. 1 lakh to Rs. 5 lakhs due to confirmed duty evasion exceeding Rs. 36 lakhs and involvement in mis-declaration. The Tribunal concluded that no redemption fine could be imposed on disposed goods not available for confiscation. Other appeals against individuals were dismissed. The decision emphasized imposing suitable penalties for customs violations based on the seriousness of the offense and the parties&#039; roles.</description>
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      <link>https://www.taxtmi.com/caselaws?id=343438</link>
      <description>The Tribunal partly allowed the Revenue&#039;s appeal, increasing the penalty on the importer from Rs. 1 lakh to Rs. 5 lakhs due to confirmed duty evasion exceeding Rs. 36 lakhs and involvement in mis-declaration. The Tribunal concluded that no redemption fine could be imposed on disposed goods not available for confiscation. Other appeals against individuals were dismissed. The decision emphasized imposing suitable penalties for customs violations based on the seriousness of the offense and the parties&#039; roles.</description>
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