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    <title>2021 (6) TMI 671 - CESTAT MUMBAI</title>
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    <description>The appellant challenged an order enhancing the assessable value, resulting in a significant duty demand. The impugned goods were confiscated with a penalty imposed under the Customs Act. Disputes arose over the revision in classification, allegations of deliberate evasion of customs duties, misdeclaration of goods, correctness of classification by the Textile Committee, and the legal authority of the impugned order for recovery of duty, confiscation, and penalty. The appellant contested these issues, arguing against complicity in consigning undeclared goods and seeking to set aside the impugned order.</description>
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