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    <title>2019 (2) TMI 501 - CESTAT MUMBAI</title>
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    <description>The Tribunal denied the appellant&#039;s claim for exemption under a notification for imported goods due to discrepancies between the declared goods in the Bills of Entry and the actual nature of the imported goods. The misdeclaration of goods played a crucial role in justifying the confiscation and penalty imposed under the Customs Act, 1962. The Tribunal upheld the lower authorities&#039; decision, emphasizing the importance of accurate declaration and alignment with exemption criteria for imported goods.</description>
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      <description>The Tribunal denied the appellant&#039;s claim for exemption under a notification for imported goods due to discrepancies between the declared goods in the Bills of Entry and the actual nature of the imported goods. The misdeclaration of goods played a crucial role in justifying the confiscation and penalty imposed under the Customs Act, 1962. The Tribunal upheld the lower authorities&#039; decision, emphasizing the importance of accurate declaration and alignment with exemption criteria for imported goods.</description>
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