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    <title>2001 (11) TMI 835 - CEGAT, CHENNAI</title>
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    <description>The Tribunal affirmed the Commissioner&#039;s decision to levy duty from the date of Bill of Entry presentation, rejecting the appellant&#039;s argument for duty exemption based on delays. The judgment emphasized adherence to Customs Act provisions and previous case law, dismissing the appeal and clarifying duty payment timelines. The comparison of timber clearance practices at different ports was deemed irrelevant to the case outcome.</description>
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