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    <title>2014 (2) TMI 1171 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the demand for interest on re-imported goods under Notification No. 158/95-Cus, as the appellant failed to re-export the goods within the specified time frame, resulting in the automatic accrual of interest without a separate demand notice. The appellant&#039;s non-compliance with the re-export conditions led to the dismissal of the appeal, emphasizing the importance of timely adherence to notification provisions to avail duty exemptions and justifying the interest demand under Section 28AB of the Customs Act.</description>
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      <description>The Tribunal upheld the demand for interest on re-imported goods under Notification No. 158/95-Cus, as the appellant failed to re-export the goods within the specified time frame, resulting in the automatic accrual of interest without a separate demand notice. The appellant&#039;s non-compliance with the re-export conditions led to the dismissal of the appeal, emphasizing the importance of timely adherence to notification provisions to avail duty exemptions and justifying the interest demand under Section 28AB of the Customs Act.</description>
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