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    <title>2000 (10) TMI 390 - CEGAT,  NEW DELHI</title>
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    <description>An adjudication order dropping a duty demand continues to operate until it is set aside in competent proceedings, even if it is later alleged to suffer from want of jurisdiction. A voidable order is not treated as non-existent merely because it may be invalid; it remains effective for its ostensible purpose while it subsists. On that basis, a duty demand and penalty founded on the unchallenged or subsisting order could not be enforced against the assessee, and the contrary enforcement order was liable to be set aside.</description>
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    <pubDate>Mon, 23 Oct 2000 00:00:00 +0530</pubDate>
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      <title>2000 (10) TMI 390 - CEGAT,  NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=95001</link>
      <description>An adjudication order dropping a duty demand continues to operate until it is set aside in competent proceedings, even if it is later alleged to suffer from want of jurisdiction. A voidable order is not treated as non-existent merely because it may be invalid; it remains effective for its ostensible purpose while it subsists. On that basis, a duty demand and penalty founded on the unchallenged or subsisting order could not be enforced against the assessee, and the contrary enforcement order was liable to be set aside.</description>
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      <pubDate>Mon, 23 Oct 2000 00:00:00 +0530</pubDate>
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