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    <description>The Tribunal concluded that the first docket order was withdrawn due to lack of support by reasons. The jurisdiction objection was dismissed, and the case was reheard on merits. The appellant&#039;s active role in facilitating a fraudulent sale led to a penalty reduced from Rs. 8 lakhs to Rs. 2 lakhs under section 112(a) of the Customs Act, 1962.</description>
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