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    <title>2008 (10) TMI 214 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal upheld the demand for fraudulently claimed drawback and penalty imposition in a case involving overinvoicing of exports of garments and socks. The Appellants failed to provide necessary purchase bills and fabric details, leading to the conclusion that goods were overinvoiced to claim higher drawbacks. However, the Tribunal set aside the redemption fine due to the unavailability of goods for confiscation.</description>
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      <description>The Tribunal upheld the demand for fraudulently claimed drawback and penalty imposition in a case involving overinvoicing of exports of garments and socks. The Appellants failed to provide necessary purchase bills and fabric details, leading to the conclusion that goods were overinvoiced to claim higher drawbacks. However, the Tribunal set aside the redemption fine due to the unavailability of goods for confiscation.</description>
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