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    <title>2017 (7) TMI 1027 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal allowed the appeals filed by RMG Polyvinyl India Limited (RPIL) and its directors, setting aside the duty demand, confiscation of goods, and penalties imposed. Insufficient evidence was found to prove clandestine activities and undervaluation. Discrepancies in stock were not adequately explained, and reliance on certain statements was deemed unreliable. The Tribunal stressed the importance of corroborative evidence to substantiate allegations.</description>
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