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    <title>2007 (2) TMI 443 - CESTAT, BANGALORE</title>
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    <description>Where the Development Commissioner had dropped proceedings and accepted compliance with the export obligation, Customs authorities could not, on the settled view applied by the Tribunal, question the validity of that permission or insist on pre-deposit and recovery. On that prima facie basis, the appellant was found entitled to waiver of pre-deposit, and recovery of the duty demand was stayed.</description>
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      <description>Where the Development Commissioner had dropped proceedings and accepted compliance with the export obligation, Customs authorities could not, on the settled view applied by the Tribunal, question the validity of that permission or insist on pre-deposit and recovery. On that prima facie basis, the appellant was found entitled to waiver of pre-deposit, and recovery of the duty demand was stayed.</description>
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