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    <title>2019 (1) TMI 836 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the order for confiscation, re-determination of value, and imposition of penalties. Emphasizing the importance of expert opinions in determining the nature of imported goods, the Tribunal found that the lack of expert input undermined the justification for the fines and penalties. It highlighted the necessity for thorough assessments in customs cases and the need for expert analysis to support claims of mis-declaration or duty evasion.</description>
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