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<h1>Department's Appeal Dismissed in Illegal Importation Case</h1> The appeal by the Department was dismissed as they failed to prove illegal importation of machinery spares for sanitary napkins. The Collector's decision ... Demand - Limitation The Collector found no evidence of illegal importation of machinery spares for sanitary napkins. Department's appeal on limitation accepted. Appeal dismissed as department failed to prove illegal importation. No interference with the impugned order.