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    <title>2005 (12) TMI 435 - CESTAT, MUMBAI</title>
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    <description>The case involved an alleged violation of customs regulations regarding the transfer of duty-free raw materials between companies. Despite the initial show cause notice proposing confiscation of goods and penal action, the Commissioner of Customs dropped the charges following ex post facto regularization by the DGFT. The Appellate Tribunal upheld this decision, emphasizing the validity of the regularization based on full disclosure of facts. The importance of compliance with customs regulations and regulatory authorities&#039; decisions was highlighted, leading to the dismissal of charges against the respondents.</description>
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