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    <title>1999 (11) TMI 286 - CEGAT, MADRAS</title>
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    <description>The Tribunal dismissed the appeal, upholding the Customs authorities&#039; decision to deny the conversion of the Bill of Entry under the DEEC scheme after the bond period expired. The Tribunal ruled that the goods were deemed improperly removed after the bond period lapsed, making duty applicable as of that date and precluding DEEC scheme clearance. The decision emphasized the significance of timely compliance with customs regulations and the consequences of delayed requests for scheme benefits post goods being deemed improperly removed.</description>
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      <description>The Tribunal dismissed the appeal, upholding the Customs authorities&#039; decision to deny the conversion of the Bill of Entry under the DEEC scheme after the bond period expired. The Tribunal ruled that the goods were deemed improperly removed after the bond period lapsed, making duty applicable as of that date and precluding DEEC scheme clearance. The decision emphasized the significance of timely compliance with customs regulations and the consequences of delayed requests for scheme benefits post goods being deemed improperly removed.</description>
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