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    <title>2007 (8) TMI 576 - CESTAT, NEW DELHI</title>
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    <description>Where import under the DFRC Scheme was already assessed, duty paid, and the competent authority had issued Release Advice, the Tribunal treated the only objection as a procedural one concerning prior permission for import from a non-specified station under Notification No. 48/2000-C.E. The absence of that permission did not, on these facts, justify insistence on pre-deposit at the interim stage. Pre-deposit of duty and penalty was waived and stay was granted.</description>
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      <link>https://www.taxtmi.com/caselaws?id=122774</link>
      <description>Where import under the DFRC Scheme was already assessed, duty paid, and the competent authority had issued Release Advice, the Tribunal treated the only objection as a procedural one concerning prior permission for import from a non-specified station under Notification No. 48/2000-C.E. The absence of that permission did not, on these facts, justify insistence on pre-deposit at the interim stage. Pre-deposit of duty and penalty was waived and stay was granted.</description>
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      <pubDate>Wed, 29 Aug 2007 00:00:00 +0530</pubDate>
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