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    <title>2013 (8) TMI 399 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Commissioner&#039;s order in a case concerning the importation of Fixed Wireless Terminal (FWT) modules and WLL loader software. The Tribunal found errors in the Commissioner&#039;s assessment, noting discrepancies in declared values and concluding that the software value was inaccurately determined. As a result, the duty demand of &amp;amp;8377;14,34,00,490/- and penalties were deemed unsustainable, leading to the appeals being allowed with consequential relief.</description>
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      <title>2013 (8) TMI 399 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=236104</link>
      <description>The Tribunal set aside the Commissioner&#039;s order in a case concerning the importation of Fixed Wireless Terminal (FWT) modules and WLL loader software. The Tribunal found errors in the Commissioner&#039;s assessment, noting discrepancies in declared values and concluding that the software value was inaccurately determined. As a result, the duty demand of &amp;amp;8377;14,34,00,490/- and penalties were deemed unsustainable, leading to the appeals being allowed with consequential relief.</description>
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