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    <title>1994 (4) TMI 142 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the decision to impose customs duty on goods found short after warehousing, as the appellant failed to properly account for the discrepancy in quantity despite executing a warehousing bond. The duty liability fell on the importer as the goods were examined before removal and found to be in order. The appeal was rejected, affirming the imposition of customs duty amounting to Rs. 91,358 on the appellant importing computer components.</description>
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    <pubDate>Thu, 07 Apr 1994 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=83219</link>
      <description>The Tribunal upheld the decision to impose customs duty on goods found short after warehousing, as the appellant failed to properly account for the discrepancy in quantity despite executing a warehousing bond. The duty liability fell on the importer as the goods were examined before removal and found to be in order. The appeal was rejected, affirming the imposition of customs duty amounting to Rs. 91,358 on the appellant importing computer components.</description>
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      <pubDate>Thu, 07 Apr 1994 00:00:00 +0530</pubDate>
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