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    <title>2022 (4) TMI 268 - CESTAT NEW DELHI</title>
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    <description>The appeal involved the alleged export of sandalwood oil under false declaration as Jasmine Sambac oil. The Tribunal upheld most penalties and confiscation orders, except for one penalty, dismissing the appeal due to lack of evidence supporting the mistake being inadvertent. The appellant&#039;s argument of staff mistake was deemed unsubstantiated, with the Tribunal emphasizing the lack of due diligence by the Clearing House Agent. Ultimately, the Tribunal found no issues with the original order, confirming penalties and confiscation.</description>
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      <title>2022 (4) TMI 268 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=420602</link>
      <description>The appeal involved the alleged export of sandalwood oil under false declaration as Jasmine Sambac oil. The Tribunal upheld most penalties and confiscation orders, except for one penalty, dismissing the appeal due to lack of evidence supporting the mistake being inadvertent. The appellant&#039;s argument of staff mistake was deemed unsubstantiated, with the Tribunal emphasizing the lack of due diligence by the Clearing House Agent. Ultimately, the Tribunal found no issues with the original order, confirming penalties and confiscation.</description>
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