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    <title>1996 (11) TMI 188 - CEGAT, NEW DELHI</title>
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    <description>The appeals were allowed as the Tribunal held that the goods were validly imported under the advance licences issued before importation. The subsequent cancellation of the licences did not render the goods unlicensed at the time of import. Therefore, the orders of confiscation and imposition of penalties were set aside, and the appellants were granted relief.</description>
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      <description>The appeals were allowed as the Tribunal held that the goods were validly imported under the advance licences issued before importation. The subsequent cancellation of the licences did not render the goods unlicensed at the time of import. Therefore, the orders of confiscation and imposition of penalties were set aside, and the appellants were granted relief.</description>
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