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    <title>2000 (11) TMI 416 - CEGAT, CALCUTTA</title>
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    <description>Questions over valuation and alleged clandestine removal led the Tribunal to assess whether pre-deposit could be relaxed pending appeal. Finding the applicants&#039; reduced deposit offer reasonable in the circumstances, it ordered a partial deposit, waived the balance of duty and penalty, and stayed recovery during the appeal. The relief was therefore limited to a conditional pre-deposit arrangement rather than full exemption from deposit obligations.</description>
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      <title>2000 (11) TMI 416 - CEGAT, CALCUTTA</title>
      <link>https://www.taxtmi.com/caselaws?id=95097</link>
      <description>Questions over valuation and alleged clandestine removal led the Tribunal to assess whether pre-deposit could be relaxed pending appeal. Finding the applicants&#039; reduced deposit offer reasonable in the circumstances, it ordered a partial deposit, waived the balance of duty and penalty, and stayed recovery during the appeal. The relief was therefore limited to a conditional pre-deposit arrangement rather than full exemption from deposit obligations.</description>
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