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    <title>2013 (11) TMI 338 - CESTAT BANGALORE</title>
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    <description>The Tribunal directed the appellant to pre-deposit 25% of the duty amount within a specified timeline to receive a waiver and stay for the remaining dues regarding the inclusion of demurrage in the assessable value of imported goods. This decision was made after considering conflicting views of different benches, interpretation of relevant circulars issued by CBEC, and the specific circumstances of the appellant&#039;s import in 2004.</description>
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