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    <title>2018 (5) TMI 846 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the order confirming the re-determined value of imported goods, penalties, and confiscation, ruling in favor of the appellants. The Tribunal found no evidence to support the re-determination of the assessable value without proof of mis-declaration. It concluded that the adjudged demands against the appellants were not sustainable due to lack of substantiated evidence, ultimately allowing the appeals and favoring the appellants based on compliance with payment procedures.</description>
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      <description>The Tribunal set aside the order confirming the re-determined value of imported goods, penalties, and confiscation, ruling in favor of the appellants. The Tribunal found no evidence to support the re-determination of the assessable value without proof of mis-declaration. It concluded that the adjudged demands against the appellants were not sustainable due to lack of substantiated evidence, ultimately allowing the appeals and favoring the appellants based on compliance with payment procedures.</description>
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