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    <title>2004 (4) TMI 441 - CESTAT, BANGALORE</title>
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    <description>The appellants filed an appeal based on their office and factory location, which was within the jurisdiction of the Bench. They sought a waiver of duty under Customs Notification 204/1992 but were found liable for duty enforcement due to non-compliance with export obligations. Despite arguing that demands were time-barred, they were directed to pre-deposit the duty amount and faced penalties for violating the Customs Notification by selling imported goods in the local market. Failure to comply within two months would result in dismissal of the appeals under the relevant Act.</description>
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    <pubDate>Wed, 21 Apr 2004 00:00:00 +0530</pubDate>
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      <title>2004 (4) TMI 441 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=113004</link>
      <description>The appellants filed an appeal based on their office and factory location, which was within the jurisdiction of the Bench. They sought a waiver of duty under Customs Notification 204/1992 but were found liable for duty enforcement due to non-compliance with export obligations. Despite arguing that demands were time-barred, they were directed to pre-deposit the duty amount and faced penalties for violating the Customs Notification by selling imported goods in the local market. Failure to comply within two months would result in dismissal of the appeals under the relevant Act.</description>
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      <pubDate>Wed, 21 Apr 2004 00:00:00 +0530</pubDate>
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