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    <title>2004 (5) TMI 343 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal set aside the order confiscating Floppy Diskettes due to alleged misdeclaration, finding the actions of the Customs authorities unjustified. The original assessment already included an enhanced value, and the lack of specific import details from Bombay undermined the decision&#039;s validity. The appellants&#039; concerns about procedural legality and delays were upheld, leading to the order being deemed unsustainable. Consequently, the appeals were allowed in favor of the appellants, granting them consequential relief.</description>
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    <pubDate>Sun, 09 May 2004 00:00:00 +0530</pubDate>
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      <title>2004 (5) TMI 343 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=111759</link>
      <description>The Tribunal set aside the order confiscating Floppy Diskettes due to alleged misdeclaration, finding the actions of the Customs authorities unjustified. The original assessment already included an enhanced value, and the lack of specific import details from Bombay undermined the decision&#039;s validity. The appellants&#039; concerns about procedural legality and delays were upheld, leading to the order being deemed unsustainable. Consequently, the appeals were allowed in favor of the appellants, granting them consequential relief.</description>
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      <pubDate>Sun, 09 May 2004 00:00:00 +0530</pubDate>
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