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    <title>2022 (2) TMI 469 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal upheld the decision of the Ld. Commissioner (Appeal) to reduce the redemption fine from &amp;amp;8377; 17,00,000/- to &amp;amp;8377; 1,00,000/- and drop the penalty under Section 117 of the Customs Act, 1962, due to lack of findings supporting its imposition. The Revenue&#039;s appeal was dismissed, affirming the Commissioner&#039;s ruling as lawful and adequate.</description>
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      <title>2022 (2) TMI 469 - CESTAT CHANDIGARH</title>
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      <description>The Tribunal upheld the decision of the Ld. Commissioner (Appeal) to reduce the redemption fine from &amp;amp;8377; 17,00,000/- to &amp;amp;8377; 1,00,000/- and drop the penalty under Section 117 of the Customs Act, 1962, due to lack of findings supporting its imposition. The Revenue&#039;s appeal was dismissed, affirming the Commissioner&#039;s ruling as lawful and adequate.</description>
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