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    <title>1990 (1) TMI 209 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the rejection of differential duty on imported goods under a concessional rate. The decision emphasized the importance of substantial compliance with the law in obtaining legitimate concessions from the government. The Tribunal found the rejection of the extension request unjustified as the appellants had applied within the bond&#039;s validity period and provided the required end-use certificate. The ruling stressed fair and reasonable application of legal provisions in duty demands and concessions, ensuring legitimate concessions are not denied due to technicalities.</description>
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      <title>1990 (1) TMI 209 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=80484</link>
      <description>The Tribunal allowed the appeal, setting aside the rejection of differential duty on imported goods under a concessional rate. The decision emphasized the importance of substantial compliance with the law in obtaining legitimate concessions from the government. The Tribunal found the rejection of the extension request unjustified as the appellants had applied within the bond&#039;s validity period and provided the required end-use certificate. The ruling stressed fair and reasonable application of legal provisions in duty demands and concessions, ensuring legitimate concessions are not denied due to technicalities.</description>
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