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    <title>2018 (8) TMI 505 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal found in favor of the appellant in a case involving the misdeclaration of quantity and undervaluation of imported goods. Despite discrepancies in the quantity declared due to a promotional offer from the foreign supplier, the Tribunal determined that the appellant acted in good faith by transparently disclosing the extra bottles received. As the total value paid to the supplier covered the additional bottles, the Tribunal concluded that the appellant did not engage in misdeclaration. Therefore, the impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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      <title>2018 (8) TMI 505 - CESTAT ALLAHABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=365033</link>
      <description>The Tribunal found in favor of the appellant in a case involving the misdeclaration of quantity and undervaluation of imported goods. Despite discrepancies in the quantity declared due to a promotional offer from the foreign supplier, the Tribunal determined that the appellant acted in good faith by transparently disclosing the extra bottles received. As the total value paid to the supplier covered the additional bottles, the Tribunal concluded that the appellant did not engage in misdeclaration. Therefore, the impugned order was set aside, and the appeal was allowed in favor of the appellant.</description>
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