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    <title>2014 (1) TMI 1973 - ANDHRA PRADESH HIGH COURT</title>
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    <description>Misdeclaration of imported goods was discussed in the context of confiscation, redemption fine and penalty for Paper Phenolic Copper Clad Laminates. The CESTAT treated the commercial invoice dated 28-9-2000 as reliable evidence for the Revenue because it was signed by the manufacturer and contained all material particulars of the goods. The High Court noted that although the appeal had been admitted, it could not be heard because other appeals arising from the same judgment had already been dismissed, and the appeal was dismissed.</description>
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    <pubDate>Wed, 22 Jan 2014 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=463203</link>
      <description>Misdeclaration of imported goods was discussed in the context of confiscation, redemption fine and penalty for Paper Phenolic Copper Clad Laminates. The CESTAT treated the commercial invoice dated 28-9-2000 as reliable evidence for the Revenue because it was signed by the manufacturer and contained all material particulars of the goods. The High Court noted that although the appeal had been admitted, it could not be heard because other appeals arising from the same judgment had already been dismissed, and the appeal was dismissed.</description>
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