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    <title>1999 (1) TMI 173 - CEGAT, NEW DELHI</title>
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    <description>A certificate of origin showing Nepalese origin, coupled with the absence of substantive rebuttal to the adverse material relied on by the adjudicating authority, supported a prima facie case on pre-deposit and penalty recovery. The Inspector&#039;s report and trade opinion were not treated as sufficient at this stage, especially since the contents of the trade opinion were not disclosed in the impugned order. Unconditional stay was therefore granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91327</link>
      <description>A certificate of origin showing Nepalese origin, coupled with the absence of substantive rebuttal to the adverse material relied on by the adjudicating authority, supported a prima facie case on pre-deposit and penalty recovery. The Inspector&#039;s report and trade opinion were not treated as sufficient at this stage, especially since the contents of the trade opinion were not disclosed in the impugned order. Unconditional stay was therefore granted.</description>
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