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    <title>2013 (12) TMI 1481 - ANDHRA PRADESH HIGH COURT</title>
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    <description>The appeal against the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision on confiscation and penalty reversal was allowed by the High Court. The Tribunal&#039;s finding that the Customs Act and Foreign Trade Act did not apply due to lack of deliberate violation of notification was upheld. The High Court dismissed the appeal, stating the Tribunal correctly interpreted the law, rendering the appellant&#039;s argument irrelevant.</description>
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      <description>The appeal against the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision on confiscation and penalty reversal was allowed by the High Court. The Tribunal&#039;s finding that the Customs Act and Foreign Trade Act did not apply due to lack of deliberate violation of notification was upheld. The High Court dismissed the appeal, stating the Tribunal correctly interpreted the law, rendering the appellant&#039;s argument irrelevant.</description>
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