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    <title>2004 (12) TMI 506 - CESTAT, KOLKATA</title>
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    <description>Interim relief was granted on the ground that the appellant had made out a prima facie case for dispensation of duty and penalty during the pendency of the appeal. The goods had been cleared to D.T.A. only after assessment by the Customs authorities, and the cited precedents were treated as applicable. On that basis, recovery of duty and penalty was stayed pending regular hearing, and interim protection against coercive recovery was considered justified.</description>
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      <description>Interim relief was granted on the ground that the appellant had made out a prima facie case for dispensation of duty and penalty during the pendency of the appeal. The goods had been cleared to D.T.A. only after assessment by the Customs authorities, and the cited precedents were treated as applicable. On that basis, recovery of duty and penalty was stayed pending regular hearing, and interim protection against coercive recovery was considered justified.</description>
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