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    <title>2020 (4) TMI 803 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the redemption fine and penalty imposed on an appellant for misdeclaration of goods in export documents. Despite the misdeclaration, the Tribunal found no deliberate intent and noted a minimal difference in drawback claimed. The Tribunal deemed the confiscation of goods and penalty inappropriate due to the negligible misdeclaration percentage and concluded that the penalty was too harsh. As a result, the redemption fine and penalty were both overturned.</description>
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      <title>2020 (4) TMI 803 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=394896</link>
      <description>The Tribunal set aside the redemption fine and penalty imposed on an appellant for misdeclaration of goods in export documents. Despite the misdeclaration, the Tribunal found no deliberate intent and noted a minimal difference in drawback claimed. The Tribunal deemed the confiscation of goods and penalty inappropriate due to the negligible misdeclaration percentage and concluded that the penalty was too harsh. As a result, the redemption fine and penalty were both overturned.</description>
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