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    <title>2020 (2) TMI 235 - CESTAT BANGALORE</title>
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    <description>The court set aside the impugned order, finding no legal basis for the confiscation and penalties. The appeal was allowed, granting consequential relief to the appellant. The decision emphasized the lack of evidence implicating the appellant in the mis-declaration and upheld the principle that importers should not be penalized for fraud committed by foreign suppliers without their knowledge or involvement.</description>
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      <description>The court set aside the impugned order, finding no legal basis for the confiscation and penalties. The appeal was allowed, granting consequential relief to the appellant. The decision emphasized the lack of evidence implicating the appellant in the mis-declaration and upheld the principle that importers should not be penalized for fraud committed by foreign suppliers without their knowledge or involvement.</description>
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