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    <title>2008 (1) TMI 805 - CESTAT, KOLKATA</title>
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    <description>The Tribunal upheld penalties imposed on an exporter and Customs officers, directing them to fully pre-deposit the amounts within four weeks. It also ruled that duty drawback of Rs. 37,52,422 should be partially pre-deposited, with the balance waived during the appeal. The decision clarified that duty drawbacks are subject to pre-deposit under Section 129E of the Customs Act, 1962, to ensure compliance, balancing financial hardships with legal obligations in customs cases.</description>
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      <link>https://www.taxtmi.com/caselaws?id=125605</link>
      <description>The Tribunal upheld penalties imposed on an exporter and Customs officers, directing them to fully pre-deposit the amounts within four weeks. It also ruled that duty drawback of Rs. 37,52,422 should be partially pre-deposited, with the balance waived during the appeal. The decision clarified that duty drawbacks are subject to pre-deposit under Section 129E of the Customs Act, 1962, to ensure compliance, balancing financial hardships with legal obligations in customs cases.</description>
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