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    <title>2020 (5) TMI 10 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal set aside the impugned order, allowing all three appeals by M/s Kaka Carpets, a partnership firm, and granting consequential relief. The decision emphasized the lack of malafide intent, accuracy of revised documents, and validity of declared value supported by bank records. The Tribunal overturned the confiscation and penalties imposed by the Commissioner, ruling in favor of the appellants.</description>
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      <description>The Tribunal set aside the impugned order, allowing all three appeals by M/s Kaka Carpets, a partnership firm, and granting consequential relief. The decision emphasized the lack of malafide intent, accuracy of revised documents, and validity of declared value supported by bank records. The Tribunal overturned the confiscation and penalties imposed by the Commissioner, ruling in favor of the appellants.</description>
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