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    <title>1985 (3) TMI 285 - CEGAT MADRAS</title>
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    <description>The Tribunal set aside the demand for duty on goods not warehoused but upheld the demand for duty on goods warehoused but not found during verification due to lack of necessary documentation. The Tribunal suggested the appellant seek relief from the Government of India, indicating the goods were likely for export on fishing trawlers. The appellant&#039;s procedural lapses were considered bona fide, leading to no penalty imposition or confiscation of goods, with the duty payment being the main issue addressed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=167457</link>
      <description>The Tribunal set aside the demand for duty on goods not warehoused but upheld the demand for duty on goods warehoused but not found during verification due to lack of necessary documentation. The Tribunal suggested the appellant seek relief from the Government of India, indicating the goods were likely for export on fishing trawlers. The appellant&#039;s procedural lapses were considered bona fide, leading to no penalty imposition or confiscation of goods, with the duty payment being the main issue addressed.</description>
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      <pubDate>Mon, 11 Mar 1985 00:00:00 +0530</pubDate>
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