CESTAT Mumbai rules in favor of appellants: Duty demand & penalty set aside. Duty to be recovered from merchant-exporter.

The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, setting aside the duty demand and penalty imposed on them. The tribunal held that the duty should be recovered from the merchant-exporter as per the bond executed, and not from the appellants.

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The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants in an appeal against a demand of Rs. 88,733 and a penalty of Rs. 8,873. The tribunal held that as the export commitment was made by the merchant-exporter, the duty should be recovered from them as per the bond executed before the Maritime Commissioner. The duty demand from the appellants was deemed unjustified, and the lower authorities' orders were set aside.

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