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    <title>2009 (7) TMI 146 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal dismissed the appeals, upholding that the exporters&#039; actions constituted an attempt to export goods improperly by misdeclaring quantity, description, and value. Sections 113 and 114 of the Customs Act, 1962, were deemed applicable, with valid penalties under Section 114(iii). The Tribunal affirmed the confiscation of goods and penalties, finding no flaws in the order.</description>
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