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    <title>2022 (8) TMI 183 - CESTAT NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals, upholding the order of the Commissioner (Appeals) regarding the rejection of the declared value, confiscation of goods, imposition of redemption fine, and penalties under Sections 114(iii) and 114AA of the Customs Act, 1962. The Tribunal found that the appellant&#039;s actions were intentional and aimed at availing undue duty drawback.</description>
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      <description>The Tribunal dismissed the appeals, upholding the order of the Commissioner (Appeals) regarding the rejection of the declared value, confiscation of goods, imposition of redemption fine, and penalties under Sections 114(iii) and 114AA of the Customs Act, 1962. The Tribunal found that the appellant&#039;s actions were intentional and aimed at availing undue duty drawback.</description>
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