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    <title>Why pressing dispute on an issue which was settled by Constitutional Bench of the Supreme Court on 11.05.1999? Senior Counsels must try to avoid un-necessarily litigation to avoid brain drain and wastage of money and time of all concerned.</title>
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    <description>Where an imported article corresponds to a product exempt from excise duty in India, additional duty of customs is not payable; appeals pursued by the Revenue despite an existing Constitution Bench precedent applied to ship-breaking imports failed to distinguish facts or law from that controlling decision, demonstrating a lack of viable legal basis and a failure of counsel and case screening to withdraw or not press meritless appeals.</description>
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      <description>Where an imported article corresponds to a product exempt from excise duty in India, additional duty of customs is not payable; appeals pursued by the Revenue despite an existing Constitution Bench precedent applied to ship-breaking imports failed to distinguish facts or law from that controlling decision, demonstrating a lack of viable legal basis and a failure of counsel and case screening to withdraw or not press meritless appeals.</description>
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