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    <title>2013 (2) TMI 89 - CESTAT KOLKATA</title>
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    <description>The Tribunal upheld the decision of the ld. Commissioner (Appeals) in allowing the remission of duty for damaged goods before finalizing the de-bonding process, dismissing the Revenue&#039;s appeal for lack of merit. The case revolved around the proper procedure for seeking remission of duty, with the Tribunal emphasizing the need to consider remission of duty for damaged goods before completing the de-bonding process. The respondent, a 100% EOU Unit, followed the procedure as per permission granted by the Development Commissioner, leading to the favorable outcome in their appeal.</description>
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      <title>2013 (2) TMI 89 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=220679</link>
      <description>The Tribunal upheld the decision of the ld. Commissioner (Appeals) in allowing the remission of duty for damaged goods before finalizing the de-bonding process, dismissing the Revenue&#039;s appeal for lack of merit. The case revolved around the proper procedure for seeking remission of duty, with the Tribunal emphasizing the need to consider remission of duty for damaged goods before completing the de-bonding process. The respondent, a 100% EOU Unit, followed the procedure as per permission granted by the Development Commissioner, leading to the favorable outcome in their appeal.</description>
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