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    <title>2024 (7) TMI 1365 - CESTAT ALLAHABAD</title>
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    <description>CESTAT Allahabad allowed the appeal, setting aside confiscation of export goods and redemption fine. The tribunal found only minor mismatches between goods and invoice/packing list, accepting appellant&#039;s explanation that errors occurred during invoice preparation due to large variety of goods being packed. The tribunal determined there was no deliberate mis-declaration or intent to avail higher drawback rates. Since no willful mis-classification existed, confiscation and penalty were deemed unsustainable in law and accordingly set aside.</description>
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      <description>CESTAT Allahabad allowed the appeal, setting aside confiscation of export goods and redemption fine. The tribunal found only minor mismatches between goods and invoice/packing list, accepting appellant&#039;s explanation that errors occurred during invoice preparation due to large variety of goods being packed. The tribunal determined there was no deliberate mis-declaration or intent to avail higher drawback rates. Since no willful mis-classification existed, confiscation and penalty were deemed unsustainable in law and accordingly set aside.</description>
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