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    <title>2007 (8) TMI 517 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the duty demand of approximately Rs. 3.9 crores under Chapter Heading 59.03 post 1-3-1989, confirming that the goods were correctly cleared under Chapter Heading 52.06. The decision was based on the seizure and subsequent release of goods, aligning with the principle that appellants should not be penalized for the illegal acts of departmental authorities. The appeal was allowed, providing relief to the appellants and upholding the clearance of goods under the appropriate classification.</description>
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