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    <title>2003 (3) TMI 469 - CEGAT, MUMBAI</title>
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    <description>The Tribunal ruled in favor of the Revenue, holding that duty on goods warehoused beyond the bond period is payable at the rate applicable on the deemed removal date, in line with the Apex Court decision and unchanged provisions of Section 15 of the Customs Act. The Tribunal set aside the Order-in-Appeal, reinstating the direction to pay duty based on the deemed removal date rather than the bond expiry date, affirming the established legal principles and statutory provisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=107482</link>
      <description>The Tribunal ruled in favor of the Revenue, holding that duty on goods warehoused beyond the bond period is payable at the rate applicable on the deemed removal date, in line with the Apex Court decision and unchanged provisions of Section 15 of the Customs Act. The Tribunal set aside the Order-in-Appeal, reinstating the direction to pay duty based on the deemed removal date rather than the bond expiry date, affirming the established legal principles and statutory provisions.</description>
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