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    <title>2005 (5) TMI 381 - CESTAT, BANGALORE</title>
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    <description>The Tribunal upheld the duty demand on warehoused goods under the Customs Act, 1962, despite pending extension applications for warehousing period. The appellants&#039; arguments on the pending extensions were deemed untimely. The Tribunal set aside the penalty but advised addressing the disposal issue separately before the appellate authority, emphasizing procedural fairness and adherence to legal channels.</description>
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    <pubDate>Fri, 20 May 2005 00:00:00 +0530</pubDate>
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