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    <title>2007 (5) TMI 454 - CESTAT, KOLKATA</title>
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    <description>The tribunal recalled the order for non-prosecution, dispensed with the pre-deposit requirement, and allowed the appeal. The judgment highlighted that no additional duty was payable for goods exported under bond, as supported by Circulars and a Section 37B Order. The impugned order was set aside for not considering these clarifications. By overturning the order, the appeal was allowed in favor of the appellants, granting them consequential benefits. The legal proceedings concluded with the pronouncement of the judgment in an open court session.</description>
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      <link>https://www.taxtmi.com/caselaws?id=121755</link>
      <description>The tribunal recalled the order for non-prosecution, dispensed with the pre-deposit requirement, and allowed the appeal. The judgment highlighted that no additional duty was payable for goods exported under bond, as supported by Circulars and a Section 37B Order. The impugned order was set aside for not considering these clarifications. By overturning the order, the appeal was allowed in favor of the appellants, granting them consequential benefits. The legal proceedings concluded with the pronouncement of the judgment in an open court session.</description>
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