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    <title>2005 (9) TMI 430 - CESTAT, NEW DELHI</title>
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    <description>The Appellate Tribunal upheld the Order-in-Appeal dropping duty demand and penalty against the respondent. The Commissioner (Appeals) reversed the duty demand and penalty by considering the submission of quadruplicate copy of invoice, bank realisation certificate, and endorsement by Nepal Customs Officer. The Tribunal dismissed the revenue&#039;s appeal, agreeing with the Commissioner&#039;s decision based on the evidence and legal considerations presented during the proceedings.</description>
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    <pubDate>Wed, 14 Sep 2005 00:00:00 +0530</pubDate>
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      <title>2005 (9) TMI 430 - CESTAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=116686</link>
      <description>The Appellate Tribunal upheld the Order-in-Appeal dropping duty demand and penalty against the respondent. The Commissioner (Appeals) reversed the duty demand and penalty by considering the submission of quadruplicate copy of invoice, bank realisation certificate, and endorsement by Nepal Customs Officer. The Tribunal dismissed the revenue&#039;s appeal, agreeing with the Commissioner&#039;s decision based on the evidence and legal considerations presented during the proceedings.</description>
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      <pubDate>Wed, 14 Sep 2005 00:00:00 +0530</pubDate>
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