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    <title>2014 (7) TMI 1147 - CESTAT BANGALORE</title>
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    <description>Customs duty demand on imported coal for the normal period was maintained because the dispute was found identical to the earlier connected classification matter and no material factual distinction was shown; the appellants remained liable for any balance duty with interest according to law. Penalties were not sustained, as the Tribunal followed the earlier ruling and set them aside. Confiscation of the goods was also annulled, and no redemption fine was payable.</description>
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      <description>Customs duty demand on imported coal for the normal period was maintained because the dispute was found identical to the earlier connected classification matter and no material factual distinction was shown; the appellants remained liable for any balance duty with interest according to law. Penalties were not sustained, as the Tribunal followed the earlier ruling and set them aside. Confiscation of the goods was also annulled, and no redemption fine was payable.</description>
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