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    <title>2015 (8) TMI 437 - KERALA HIGH COURT</title>
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    <description>The Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to dismiss the appeal and order the appellant to deposit the customs duty demanded. The appellant, a 100% export-oriented unit, failed to establish a prima facie case and financial hardship, with insufficient documentary evidence to prove financial difficulties. Despite attempts to introduce documents, the Court found no merit in the appeal, emphasizing the appellant&#039;s inability to support their claims before the Tribunal. Consequently, the appeal was dismissed, affirming the Tribunal&#039;s directive for duty deposit.</description>
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    <pubDate>Fri, 10 Jul 2015 00:00:00 +0530</pubDate>
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      <title>2015 (8) TMI 437 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=262520</link>
      <description>The Court upheld the Customs, Excise &amp;amp; Service Tax Appellate Tribunal&#039;s decision to dismiss the appeal and order the appellant to deposit the customs duty demanded. The appellant, a 100% export-oriented unit, failed to establish a prima facie case and financial hardship, with insufficient documentary evidence to prove financial difficulties. Despite attempts to introduce documents, the Court found no merit in the appeal, emphasizing the appellant&#039;s inability to support their claims before the Tribunal. Consequently, the appeal was dismissed, affirming the Tribunal&#039;s directive for duty deposit.</description>
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      <pubDate>Fri, 10 Jul 2015 00:00:00 +0530</pubDate>
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