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    <title>2008 (9) TMI 316 - CESTAT, CHENNAI</title>
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    <description>The Tribunal dismissed the applicant&#039;s request for rectification of apparent mistakes in Final Order Nos. 812 &amp;amp; 813/2008, finding no substantial evidence to support the claim. It upheld the misdeclaration of goods as &quot;semi-refined paraffin wax,&quot; leading to confiscation due to the importer&#039;s misrepresentation. The Tribunal agreed with the appellant regarding the absence of evidence on contemporaneous imports from Egypt and removed the related finding from the final order. Additionally, it directed the adjudicating authority to consider the appellant&#039;s plea for provisional release of goods, subject to providing adequate security, amending the final order accordingly.</description>
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    <pubDate>Tue, 02 Sep 2008 00:00:00 +0530</pubDate>
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      <title>2008 (9) TMI 316 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=34072</link>
      <description>The Tribunal dismissed the applicant&#039;s request for rectification of apparent mistakes in Final Order Nos. 812 &amp;amp; 813/2008, finding no substantial evidence to support the claim. It upheld the misdeclaration of goods as &quot;semi-refined paraffin wax,&quot; leading to confiscation due to the importer&#039;s misrepresentation. The Tribunal agreed with the appellant regarding the absence of evidence on contemporaneous imports from Egypt and removed the related finding from the final order. Additionally, it directed the adjudicating authority to consider the appellant&#039;s plea for provisional release of goods, subject to providing adequate security, amending the final order accordingly.</description>
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