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    <title>2024 (1) TMI 473 - CESTAT KOLKATA</title>
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    <description>The Tribunal allowed the appeal, setting aside the enhanced penalty of Rs.50,000/- per Bill of Entry imposed by the Commissioner (Appeals). It found that the appellant had submitted the necessary documents for finalization with the reply to the show cause notice. The Tribunal deemed the initial penalty of Rs.5,000/- per Bill of Entry, imposed by the Assistant Commissioner, sufficient to meet the ends of justice. The enhanced penalty was deemed unwarranted, and the appellant&#039;s arguments, supported by relevant precedents, were accepted.</description>
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      <title>2024 (1) TMI 473 - CESTAT KOLKATA</title>
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      <description>The Tribunal allowed the appeal, setting aside the enhanced penalty of Rs.50,000/- per Bill of Entry imposed by the Commissioner (Appeals). It found that the appellant had submitted the necessary documents for finalization with the reply to the show cause notice. The Tribunal deemed the initial penalty of Rs.5,000/- per Bill of Entry, imposed by the Assistant Commissioner, sufficient to meet the ends of justice. The enhanced penalty was deemed unwarranted, and the appellant&#039;s arguments, supported by relevant precedents, were accepted.</description>
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