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    <title>2012 (1) TMI 130 - CESTAT NEW DELHI</title>
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    <description>The Tribunal allowed the appeal, setting aside the lower authority&#039;s decision regarding the transfer of equipment between Export Oriented Units (EOUs). It was determined that the discrepancy in equipment description did not amount to contravention of import policies or Customs duty evasion. The Tribunal found in favor of the appellants, waiving the pre-deposit of duties for appeal admission and providing consequential benefits. The impugned order was overturned, and both the stay petition and appeal were granted by the Tribunal.</description>
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      <link>https://www.taxtmi.com/caselaws?id=246368</link>
      <description>The Tribunal allowed the appeal, setting aside the lower authority&#039;s decision regarding the transfer of equipment between Export Oriented Units (EOUs). It was determined that the discrepancy in equipment description did not amount to contravention of import policies or Customs duty evasion. The Tribunal found in favor of the appellants, waiving the pre-deposit of duties for appeal admission and providing consequential benefits. The impugned order was overturned, and both the stay petition and appeal were granted by the Tribunal.</description>
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