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    <title>2017 (6) TMI 1281 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeals in favor of the appellants, granting them the benefit of paying a reduced penalty of 15% instead of the earlier 25% on the non-payment of duty amount under the amended Section 28(5) of the Customs Act, 1962. The impugned order confirming the penalty of 25% was set aside, providing relief to the appellants in accordance with the amended provisions of the Act.</description>
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      <description>The Tribunal allowed the appeals in favor of the appellants, granting them the benefit of paying a reduced penalty of 15% instead of the earlier 25% on the non-payment of duty amount under the amended Section 28(5) of the Customs Act, 1962. The impugned order confirming the penalty of 25% was set aside, providing relief to the appellants in accordance with the amended provisions of the Act.</description>
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