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    <title>2017 (9) TMI 399 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI allowed the appeals filed by the appellants, including M/s Mayur Impex, in a case involving the clandestine clearance of duty-free imported fabric into the domestic market. The tribunal set aside the penalties imposed under section 112(b) of the Customs Act, 1962, citing insufficient evidence to establish the appellants&#039; guilt beyond a reasonable doubt. The judgment emphasized the importance of tangible evidence and the burden of proof in establishing liability under the Customs Act, 1962.</description>
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