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    <title>2017 (8) TMI 142 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the confiscation of misdeclared CDRs under Section 111 (m) of the Customs Act, 1962, set aside the confiscation of DVDRs under Section 119, and modified the redemption fine. Penalties were upheld for M/s Santosh Radio Products but set aside for the partner and M/s Santosh Sales Pvt. Ltd. and its Managing Director. The judgment provided a detailed analysis of each issue and legal provision, ensuring a fair and comprehensive decision.</description>
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      <link>https://www.taxtmi.com/caselaws?id=346084</link>
      <description>The Tribunal upheld the confiscation of misdeclared CDRs under Section 111 (m) of the Customs Act, 1962, set aside the confiscation of DVDRs under Section 119, and modified the redemption fine. Penalties were upheld for M/s Santosh Radio Products but set aside for the partner and M/s Santosh Sales Pvt. Ltd. and its Managing Director. The judgment provided a detailed analysis of each issue and legal provision, ensuring a fair and comprehensive decision.</description>
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