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    <title>2020 (2) TMI 521 - MADRAS HIGH COURT</title>
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    <description>The High Court allowed the Assessee&#039;s appeal against the Customs Excise and Service Tax Appellate Tribunal&#039;s penalty imposition. The Court directed the Commissioner of Customs to reevaluate the fine and penalty, considering the reduction by D.G.F.T authorities in parallel proceedings. Emphasizing objectivity and fairness, the Court instructed the Commissioner to assess any fresh application for waiver or reduction of penalties impartially. The appeal was disposed of with these directions, without addressing the underlying legal issues, and no costs were awarded.</description>
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      <description>The High Court allowed the Assessee&#039;s appeal against the Customs Excise and Service Tax Appellate Tribunal&#039;s penalty imposition. The Court directed the Commissioner of Customs to reevaluate the fine and penalty, considering the reduction by D.G.F.T authorities in parallel proceedings. Emphasizing objectivity and fairness, the Court instructed the Commissioner to assess any fresh application for waiver or reduction of penalties impartially. The appeal was disposed of with these directions, without addressing the underlying legal issues, and no costs were awarded.</description>
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