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    <title>2014 (5) TMI 163 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the Customs duty demand against JNPT by denying the Project Imports benefit. The confiscation of goods and imposition of penalties on M/s. Samsung Co. Ltd. and JNPT were deemed unwarranted. The requirement of a recommendatory letter from the sponsoring authority was found unnecessary under the relevant regulations. The appeal by Revenue regarding the interest demand was dismissed as the Tribunal ruled that no interest could be demanded due to the unsustainable differential duty demand.</description>
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      <description>The Tribunal set aside the Customs duty demand against JNPT by denying the Project Imports benefit. The confiscation of goods and imposition of penalties on M/s. Samsung Co. Ltd. and JNPT were deemed unwarranted. The requirement of a recommendatory letter from the sponsoring authority was found unnecessary under the relevant regulations. The appeal by Revenue regarding the interest demand was dismissed as the Tribunal ruled that no interest could be demanded due to the unsustainable differential duty demand.</description>
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