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    <title>2002 (8) TMI 619 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal held that Customs authorities have jurisdiction to initiate proceedings for recovery of duty, levy penalties, and confiscate goods for violation of exemption notification conditions. The demands for duty recovery were deemed not time-barred as compliance with exemption conditions is continuous. The case was remanded for further proceedings in light of these determinations.</description>
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