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    <title>2025 (5) TMI 1934 - CESTAT CHENNAI</title>
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    <description>Tribunal upheld customs penalties against importers for misdeclaration of goods. The SC found appellants liable for undervaluing imported glass Chatons, rejecting their denial of involvement based on recorded statements and payment records. Penalties under Sections 112 and 114AA were justified. The Tribunal rejected claims of procedural impropriety, confirming the Original Authority&#039;s valuation methodology and duty demand.</description>
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      <description>Tribunal upheld customs penalties against importers for misdeclaration of goods. The SC found appellants liable for undervaluing imported glass Chatons, rejecting their denial of involvement based on recorded statements and payment records. Penalties under Sections 112 and 114AA were justified. The Tribunal rejected claims of procedural impropriety, confirming the Original Authority&#039;s valuation methodology and duty demand.</description>
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