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    <title>2019 (12) TMI 571 - CESTAT KOLKATA</title>
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    <description>The Tribunal partially allowed the appeals, upholding the confiscation of excess goods not covered by the SAFTA certificate and imposing duty on those items. The confiscation of the correctly declared goods under the SAFTA exemption was set aside. Redemption fines and penalties were proportionately reduced, and the case was remanded for recalculation of duty, fines, and penalties by the original authority.</description>
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      <description>The Tribunal partially allowed the appeals, upholding the confiscation of excess goods not covered by the SAFTA certificate and imposing duty on those items. The confiscation of the correctly declared goods under the SAFTA exemption was set aside. Redemption fines and penalties were proportionately reduced, and the case was remanded for recalculation of duty, fines, and penalties by the original authority.</description>
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