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    <title>2018 (7) TMI 1016 - CESTAT CHENNAI</title>
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    <description>The Tribunal reduced penalties imposed on the appellants for admitted export of banned items, including non-basmati rice and pulses. Previous proceedings resulted in reduced penalties for the same appellants. The penalties were lowered considering the appellants&#039; admission of the offense, payments made, and mitigating factors. The Tribunal distinguished between penalties for live and past consignments, noting the unavailability of goods for inspection in the latter case. Ultimately, penalties were reduced for each appellant based on the circumstances and original penalty amounts.</description>
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      <title>2018 (7) TMI 1016 - CESTAT CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=363708</link>
      <description>The Tribunal reduced penalties imposed on the appellants for admitted export of banned items, including non-basmati rice and pulses. Previous proceedings resulted in reduced penalties for the same appellants. The penalties were lowered considering the appellants&#039; admission of the offense, payments made, and mitigating factors. The Tribunal distinguished between penalties for live and past consignments, noting the unavailability of goods for inspection in the latter case. Ultimately, penalties were reduced for each appellant based on the circumstances and original penalty amounts.</description>
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