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    <title>2004 (3) TMI 641 - CESTAT, CHENNAI</title>
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    <description>The Tribunal granted waiver of pre-deposit and stay on recovery pending appeal disposal to the appellants in a case involving duty evasion and customs violations. The decision was based on the appellants&#039; financial constraints and lack of conclusive evidence supporting duty demands. The Tribunal emphasized the importance of substantiated allegations and detailed findings in duty evasion cases, highlighting the need for evidence to support diversion claims and clear bases for duty demands. The expedited hearing was prioritized due to the significant amount involved.</description>
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      <link>https://www.taxtmi.com/caselaws?id=112969</link>
      <description>The Tribunal granted waiver of pre-deposit and stay on recovery pending appeal disposal to the appellants in a case involving duty evasion and customs violations. The decision was based on the appellants&#039; financial constraints and lack of conclusive evidence supporting duty demands. The Tribunal emphasized the importance of substantiated allegations and detailed findings in duty evasion cases, highlighting the need for evidence to support diversion claims and clear bases for duty demands. The expedited hearing was prioritized due to the significant amount involved.</description>
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      <pubDate>Tue, 30 Mar 2004 00:00:00 +0530</pubDate>
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