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    <title>1988 (7) TMI 224 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the appellants in a customs dispute concerning the classification of Transistors under the Import Policy. The Tribunal found that the ambiguity in the Import Policy regarding the voltage parameter warranted giving the benefit of doubt to the importers. As a result, the impugned order of confiscation and redemption fine was set aside, emphasizing the principle of resolving customs matters in favor of importers in cases of uncertainty.</description>
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      <title>1988 (7) TMI 224 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=73878</link>
      <description>The Tribunal ruled in favor of the appellants in a customs dispute concerning the classification of Transistors under the Import Policy. The Tribunal found that the ambiguity in the Import Policy regarding the voltage parameter warranted giving the benefit of doubt to the importers. As a result, the impugned order of confiscation and redemption fine was set aside, emphasizing the principle of resolving customs matters in favor of importers in cases of uncertainty.</description>
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