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2010 (1) TMI 552 - CESTAT, BANGALOREMisdeclaration of value of goods – short paid duty - Confiscation under Section 111(m) of the Act - Commissioner could not have ordered confiscation and redemption fine in the instant case as the goods had been allowed clearance unconditionally – Held that: - order of confiscation and fine is set aside.
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