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    <title>2019 (2) TMI 1572 - CESTAT NEW DELHI</title>
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    <description>The Tribunal upheld the demand for the live consignment without penalty, noting no deliberate mis-declaration by the appellant. The demand for past imports was set aside due to insufficient evidence and procedural flaws. Penalties on the appellant and its directors were also overturned, stressing compliance with natural justice principles and evidentiary standards.</description>
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