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    <title>2016 (8) TMI 1319 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Order-in-Appeal alleging undervaluation of grey fabrics by the appellant. Despite lower authorities attributing duty liability to the appellant based on their supposed awareness, the Tribunal found the appellant had filed price declarations as required, without evidence of price suppression knowledge. As a result, the duty demand, interest, and penalties were deemed unsustainable, leading to the appeal being allowed and the appellant relieved of the imposed liabilities.</description>
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      <description>The Tribunal set aside the Order-in-Appeal alleging undervaluation of grey fabrics by the appellant. Despite lower authorities attributing duty liability to the appellant based on their supposed awareness, the Tribunal found the appellant had filed price declarations as required, without evidence of price suppression knowledge. As a result, the duty demand, interest, and penalties were deemed unsustainable, leading to the appeal being allowed and the appellant relieved of the imposed liabilities.</description>
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