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    <title>2024 (3) TMI 414 - CESTAT KOLKATA</title>
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    <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the classification of goods as &quot;Bed spreads&quot; under CTH 6304 and ruling out any penalty under Section 114A of the Customs Act, 1962. The Tribunal found no merit in the Revenue&#039;s claim of mis-declaration, concluding that the respondent&#039;s classification was correct and that suppression of facts was not proven.</description>
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      <description>The Tribunal dismissed the Revenue&#039;s appeal, affirming the classification of goods as &quot;Bed spreads&quot; under CTH 6304 and ruling out any penalty under Section 114A of the Customs Act, 1962. The Tribunal found no merit in the Revenue&#039;s claim of mis-declaration, concluding that the respondent&#039;s classification was correct and that suppression of facts was not proven.</description>
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