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    <title>2004 (11) TMI 196 - CESTAT, MUMBAI</title>
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    <description>The judgment upheld the Adjudicator&#039;s decision to enhance the value, classify the goods, deny duty exemption, order confiscation, and impose penalties on the Company and Director for misdeclaration of imported H.D.P.E. Powder. The reliance on Platte prices was rejected, and the classification of goods was questioned. The joint penalty on the Company and Director was challenged, and a re-evaluation of duty demands was ordered. The appeals resulted in modifications based on legal precedents and factual considerations, leading to a partial allowance of the appeals.</description>
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