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    <title>2020 (3) TMI 531 - CESTAT NEW DELHI</title>
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    <description>The judgment concluded that the appellants were involved in a deliberate conspiracy to evade customs duty through mis-declaration, undervaluation, and mis-classification of goods. The importer and its director were deemed as the main conspirators, aided by Customs House Agents, freight forwarders, and consultants. The imported goods were confiscated, and penalties were imposed under the Customs Act. The judgment emphasized the need for a systemic review to rectify customs clearance procedures and prevent similar incidents in the future.</description>
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