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    <title>2001 (1) TMI 620 - CEGAT, MUMBAI</title>
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    <description>The court dismissed the appeal, emphasizing the appellant&#039;s failure to meet the requirements of Notification No. 23/98 and the misuse of notification benefits by importers in the leather industry. The judgment highlighted the importance of strict compliance with notification conditions and the consequences of making false declarations to avail concessional duty rates.</description>
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