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    <title>2019 (1) TMI 1725 - CESTAT MUMBAI</title>
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    <description>The Tribunal partially allowed the appeal, modifying the order to reduce the fine and penalty imposed on the appellant. The decision emphasized the significance of intent in cases of misdeclaration and the authority&#039;s discretion to adjust penalties based on individual circumstances.</description>
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      <description>The Tribunal partially allowed the appeal, modifying the order to reduce the fine and penalty imposed on the appellant. The decision emphasized the significance of intent in cases of misdeclaration and the authority&#039;s discretion to adjust penalties based on individual circumstances.</description>
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