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    <title>2025 (8) TMI 266 - CESTAT CHENNAI</title>
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    <description>The CESTAT Chennai upheld the finding of willful suppression of facts by the importer, warranting the imposition of penalty under Section 114A of the CA, 1962, in addition to the penalty under Section 112(a). The Bench relied on a prior decision by another Bench on the identical issue. The appeal was disposed of accordingly.</description>
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      <description>The CESTAT Chennai upheld the finding of willful suppression of facts by the importer, warranting the imposition of penalty under Section 114A of the CA, 1962, in addition to the penalty under Section 112(a). The Bench relied on a prior decision by another Bench on the identical issue. The appeal was disposed of accordingly.</description>
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