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    <title>2003 (11) TMI 530 - CESTAT, MUMBAI</title>
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    <description>The Tribunal upheld the Commissioner&#039;s decision that a specific import license was required for the clearance of goods described as synthetic flavouring essence imported in September 1996. The goods did not qualify for clearance under an open general license, leading to their confiscation with an option for redemption upon payment of a fine. Despite the appellant&#039;s arguments, the Tribunal found no grounds for interference and dismissed the appeal, affirming the imposition of a penalty on the importer for failing to obtain the necessary import license.</description>
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    <pubDate>Mon, 10 Nov 2003 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=113748</link>
      <description>The Tribunal upheld the Commissioner&#039;s decision that a specific import license was required for the clearance of goods described as synthetic flavouring essence imported in September 1996. The goods did not qualify for clearance under an open general license, leading to their confiscation with an option for redemption upon payment of a fine. Despite the appellant&#039;s arguments, the Tribunal found no grounds for interference and dismissed the appeal, affirming the imposition of a penalty on the importer for failing to obtain the necessary import license.</description>
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      <pubDate>Mon, 10 Nov 2003 00:00:00 +0530</pubDate>
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