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    <title>2000 (4) TMI 364 - CEGAT, CHENNAI</title>
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    <description>The Tribunal found the stay application premature as goods were in Customs warehouse, leading to direct consideration of the appeal. The Senior Advocate argued for EPCG license acceptance post-goods arrival, citing legal judgments and criticizing the lack of a hearing. The Departmental Representative contended against reprocessing under EPCG post-assessment. The Tribunal clarified appeal jurisdiction criteria and sided with Senior Advocate on license validity and duty exemption. Due to lack of detailed consideration and hearing, the matter was remanded for the Commissioner to issue a speaking order within four weeks.</description>
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      <title>2000 (4) TMI 364 - CEGAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=94716</link>
      <description>The Tribunal found the stay application premature as goods were in Customs warehouse, leading to direct consideration of the appeal. The Senior Advocate argued for EPCG license acceptance post-goods arrival, citing legal judgments and criticizing the lack of a hearing. The Departmental Representative contended against reprocessing under EPCG post-assessment. The Tribunal clarified appeal jurisdiction criteria and sided with Senior Advocate on license validity and duty exemption. Due to lack of detailed consideration and hearing, the matter was remanded for the Commissioner to issue a speaking order within four weeks.</description>
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