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    <title>2016 (10) TMI 16 - CESTAT BANGALORE</title>
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    <description>Binding jurisdictional precedent negated confiscation-linked redemption fine and penalty for the imported old and used digital multifunction print and copy machines, because the identical controversy had already been decided in favour of importers and upheld by the High Court. The analogue photocopiers were treated separately, as no extended benefit of that precedent was available for them; redemption fine and penalty therefore remained payable for that component, subject to the directed reduction in amount.</description>
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      <title>2016 (10) TMI 16 - CESTAT BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=332996</link>
      <description>Binding jurisdictional precedent negated confiscation-linked redemption fine and penalty for the imported old and used digital multifunction print and copy machines, because the identical controversy had already been decided in favour of importers and upheld by the High Court. The analogue photocopiers were treated separately, as no extended benefit of that precedent was available for them; redemption fine and penalty therefore remained payable for that component, subject to the directed reduction in amount.</description>
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