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    <title>2004 (3) TMI 642 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal overturned the decision to confiscate specific electronic components imported without a valid license, ruling in favor of the appellant who claimed to be an Actual User entitled to import the items under the Import Export Policy. The Tribunal found that the items were necessary for manufacturing VCRs and had been previously allowed under import licenses for similar components. Consequently, the Tribunal amended the previous order, deciding that confiscation and penalties were unjustified in this case.</description>
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    <pubDate>Wed, 31 Mar 2004 00:00:00 +0530</pubDate>
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      <title>2004 (3) TMI 642 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=112970</link>
      <description>The Tribunal overturned the decision to confiscate specific electronic components imported without a valid license, ruling in favor of the appellant who claimed to be an Actual User entitled to import the items under the Import Export Policy. The Tribunal found that the items were necessary for manufacturing VCRs and had been previously allowed under import licenses for similar components. Consequently, the Tribunal amended the previous order, deciding that confiscation and penalties were unjustified in this case.</description>
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      <pubDate>Wed, 31 Mar 2004 00:00:00 +0530</pubDate>
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