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    <title>2016 (11) TMI 151 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the duty demand and penalty imposed on the appellant for delayed submission of proof of export, citing the presence of supporting export documents despite the late filing of ARE-1 forms. As the appellant eventually provided the required forms and there was no dispute regarding the actual export, the Tribunal granted relief, overturning the lower authorities&#039; decisions and allowing the appeal in line with legal precedents and principles established by the Bombay High Court.</description>
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      <description>The Tribunal set aside the duty demand and penalty imposed on the appellant for delayed submission of proof of export, citing the presence of supporting export documents despite the late filing of ARE-1 forms. As the appellant eventually provided the required forms and there was no dispute regarding the actual export, the Tribunal granted relief, overturning the lower authorities&#039; decisions and allowing the appeal in line with legal precedents and principles established by the Bombay High Court.</description>
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