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    <description>The Tribunal dismissed the appeals, upholding the classification of imported goods as per Chapter Heading 87119091, denying the benefit of concessional duty rates under Notification No. 12/2012-Cus, confirming mis-declaration of goods, demanding payment of the differential customs duty under Section 28(4) of the Customs Act, 1962, and imposing penalties under Sections 112, 114A, and 114AA of the Customs Act, 1962 on the individuals involved for fraudulent activities related to customs duty evasion.</description>
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