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    <title>2018 (5) TMI 570 - CESTAT CHANDIGARH (LB)</title>
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    <description>The Tribunal upheld the confiscation and penalties due to mis-declaration of goods in the Import General Manifest and bill of entry, making the goods confiscable. However, it reduced the redemption fine and penalties to 10% based on correct declarations in the bill of entry. Despite differing opinions among the Tribunal members, the final order allowed the appeal with consequential relief, emphasizing the significance of accurate declarations in import documents and the discretion of authorities in imposing penalties and fines.</description>
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      <description>The Tribunal upheld the confiscation and penalties due to mis-declaration of goods in the Import General Manifest and bill of entry, making the goods confiscable. However, it reduced the redemption fine and penalties to 10% based on correct declarations in the bill of entry. Despite differing opinions among the Tribunal members, the final order allowed the appeal with consequential relief, emphasizing the significance of accurate declarations in import documents and the discretion of authorities in imposing penalties and fines.</description>
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      <pubDate>Wed, 02 May 2018 00:00:00 +0530</pubDate>
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