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    <title>2019 (8) TMI 1384 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellant, setting aside the penalty imposed under Section 117 of the Customs Act, 1962, as the FOB value was accepted for DEPB benefit. The judgment highlighted the inconsistency in the penalty amount and provided relief to the appellant in accordance with the law.</description>
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