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    <title>2013 (11) TMI 393 - CESTAT BANGALORE</title>
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    <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit and stay of recovery concerning customs duty and penalties under the Customs Act. Relying on a Gujarat High Court judgment, the Tribunal found in favor of the appellant as the imported goods met the exemption criteria despite the acid value exceeding the limit. The Tribunal emphasized adherence to the notification&#039;s language and aligned the decision with the precedent, ultimately ruling in favor of the appellant for the adjudged dues.</description>
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      <description>The Tribunal granted the appellant&#039;s request for waiver of pre-deposit and stay of recovery concerning customs duty and penalties under the Customs Act. Relying on a Gujarat High Court judgment, the Tribunal found in favor of the appellant as the imported goods met the exemption criteria despite the acid value exceeding the limit. The Tribunal emphasized adherence to the notification&#039;s language and aligned the decision with the precedent, ultimately ruling in favor of the appellant for the adjudged dues.</description>
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      <pubDate>Thu, 21 Mar 2013 00:00:00 +0530</pubDate>
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