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    <title>2004 (4) TMI 346 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal ruled in favor of the applicant, rejecting the preliminary objection of a time-barred appeal based on the date of receipt of the impugned order. Additionally, the Tribunal granted the waiver of pre-deposit and stay of recovery regarding a penalty of Rs. 50,000 imposed under Section 112(b) of the Customs Act, considering the direct link between the penalty and the confiscated truck. The appeal was scheduled for a hearing on 1-6-2004, ensuring a fair consideration of the legal arguments presented by both parties.</description>
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      <description>The Tribunal ruled in favor of the applicant, rejecting the preliminary objection of a time-barred appeal based on the date of receipt of the impugned order. Additionally, the Tribunal granted the waiver of pre-deposit and stay of recovery regarding a penalty of Rs. 50,000 imposed under Section 112(b) of the Customs Act, considering the direct link between the penalty and the confiscated truck. The appeal was scheduled for a hearing on 1-6-2004, ensuring a fair consideration of the legal arguments presented by both parties.</description>
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