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    <title>2005 (8) TMI 566 - CESTAT, MUMBAI</title>
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    <description>The Tribunal found in favor of the appellant, ruling that the duty demands were considered doubtful due to the absence of vital documents necessary for duty determination. The appellant, an actual user under Project Import Regulations, had provided essential documents for assessment, and the duty demands were deemed to be based on assumptions. As a result, the requirement for deposits was waived, recovery was stayed under Section 129E of the Customs Act, and a full waiver of pre-deposit was granted, leading to the disposal of the application in favor of the appellant.</description>
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      <title>2005 (8) TMI 566 - CESTAT, MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=118799</link>
      <description>The Tribunal found in favor of the appellant, ruling that the duty demands were considered doubtful due to the absence of vital documents necessary for duty determination. The appellant, an actual user under Project Import Regulations, had provided essential documents for assessment, and the duty demands were deemed to be based on assumptions. As a result, the requirement for deposits was waived, recovery was stayed under Section 129E of the Customs Act, and a full waiver of pre-deposit was granted, leading to the disposal of the application in favor of the appellant.</description>
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      <pubDate>Wed, 31 Aug 2005 00:00:00 +0530</pubDate>
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