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    <title>2006 (10) TMI 302 - CESTAT, MUMBAI</title>
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    <description>The Tribunal directed the appellant, M/s. Sesa Industries Ltd., to pre-deposit Rs. 20.00 lakhs towards duty within a specified period, with the remaining duty amount and penalties waived upon compliance. Failure to comply would result in the vacation of stay and dismissal of appeals. The case highlights the significance of accurate record-keeping and adherence to customs regulations to prevent penalties and disputes in import-related issues.</description>
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