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2016 (11) TMI 1138 - CESTAT CHENNAIMis-declaration/suppression of imported goods - Slack Wax and Residue Wax - High Sea Sales - whether the ground that declared value does not reflect the transaction value and the value was grossly undervalued to evade Customs duty justified? - Held that: - I find that learned Commissioner (Appeals) after taking into overall facts and circumstances of the case has reduced the penalties imposed on the appellants which is reasonable and needs no further interference. The impugned order is upheld and both the appeals are dismissed.
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