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    <title>2003 (2) TMI 284 - CEGAT, MUMBAI</title>
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    <description>The tribunal set aside the demands of customs duty and confiscations imposed on M/s. B.V. Jewels and M/s. B.V. Star. The tribunal found the methods used for determining shortages flawed and acknowledged the appellants&#039; compliance with relevant customs notifications and policies. Penalties on the appellants and their partners were also overturned. The tribunal emphasized the importance of encouraging exports through exemptions from customs duty.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107363</link>
      <description>The tribunal set aside the demands of customs duty and confiscations imposed on M/s. B.V. Jewels and M/s. B.V. Star. The tribunal found the methods used for determining shortages flawed and acknowledged the appellants&#039; compliance with relevant customs notifications and policies. Penalties on the appellants and their partners were also overturned. The tribunal emphasized the importance of encouraging exports through exemptions from customs duty.</description>
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