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    <title>2000 (8) TMI 943 - CEGAT, MUMBAI</title>
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    <description>The case involved issues regarding the denial of benefit of exemption under Notification No. 13/81-Cus, imposition of penalty for Customs Act violations, jurisdiction of Pune Collectorate, and validity of warehousing bond cancellation. The Member (Judicial) upheld duty demand and penalty, while the Member (Technical) and Third Member (Technical) advocated for a remand to the Commissioner for reconsideration. Ultimately, the final order allowed the appeal, setting aside the impugned order and remanding the matter for further consideration by the Commissioner (Appeals).</description>
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      <description>The case involved issues regarding the denial of benefit of exemption under Notification No. 13/81-Cus, imposition of penalty for Customs Act violations, jurisdiction of Pune Collectorate, and validity of warehousing bond cancellation. The Member (Judicial) upheld duty demand and penalty, while the Member (Technical) and Third Member (Technical) advocated for a remand to the Commissioner for reconsideration. Ultimately, the final order allowed the appeal, setting aside the impugned order and remanding the matter for further consideration by the Commissioner (Appeals).</description>
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