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    <title>2004 (10) TMI 114 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal determined that the imported polyester fabrics were correctly classified under sub-heading 5407 69 00. It found no intentional misdeclaration by the appellants, allowing the clearance of goods under valid DFRCs. Consequently, the Tribunal set aside the confiscation, redemption fine, and penalties, granting both appeals in favor of the appellants.</description>
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      <link>https://www.taxtmi.com/caselaws?id=53097</link>
      <description>The Tribunal determined that the imported polyester fabrics were correctly classified under sub-heading 5407 69 00. It found no intentional misdeclaration by the appellants, allowing the clearance of goods under valid DFRCs. Consequently, the Tribunal set aside the confiscation, redemption fine, and penalties, granting both appeals in favor of the appellants.</description>
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