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    <title>2018 (5) TMI 1149 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, setting aside the penalties imposed on the appellants based on the disputed value of imported goods, denial of condonation of appeal delay, confiscation of goods, validity of the show-cause notice, and imposition of penalties under Sections 114A and 114AA. The penalties were deemed unwarranted, and the Tribunal concluded that they were not imposable due to various deficiencies and lack of evidence in the Customs authority&#039;s case.</description>
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      <description>The Tribunal allowed the appeals, setting aside the penalties imposed on the appellants based on the disputed value of imported goods, denial of condonation of appeal delay, confiscation of goods, validity of the show-cause notice, and imposition of penalties under Sections 114A and 114AA. The penalties were deemed unwarranted, and the Tribunal concluded that they were not imposable due to various deficiencies and lack of evidence in the Customs authority&#039;s case.</description>
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