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    <title>2017 (12) TMI 33 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the confiscation and penalty imposition under the Customs Act, 1962, for the imported used computer parts and components. Despite the appellant&#039;s initial lack of awareness about the consignment, their participation in the proceedings and confirmation of the import purpose led to the decision. The redemption fine was reduced to Rs. 1,50,000 and the penalty to Rs. 50,000. The appeal was partly allowed on these terms.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351764</link>
      <description>The Tribunal upheld the confiscation and penalty imposition under the Customs Act, 1962, for the imported used computer parts and components. Despite the appellant&#039;s initial lack of awareness about the consignment, their participation in the proceedings and confirmation of the import purpose led to the decision. The redemption fine was reduced to Rs. 1,50,000 and the penalty to Rs. 50,000. The appeal was partly allowed on these terms.</description>
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