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    <title>2016 (11) TMI 676 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order in a case concerning confirmation of customs duty, interest, and penalty due to failure to fulfill export obligations. The case was remanded for reconsideration, emphasizing duty liability based on foreign exchange differentials and the appellant&#039;s entitlement to proportionate benefit. The Commissioner was directed to review the matter within four months, considering the Tribunal&#039;s findings and allowing the submission of necessary evidence.</description>
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      <link>https://www.taxtmi.com/caselaws?id=334658</link>
      <description>The Tribunal set aside the impugned order in a case concerning confirmation of customs duty, interest, and penalty due to failure to fulfill export obligations. The case was remanded for reconsideration, emphasizing duty liability based on foreign exchange differentials and the appellant&#039;s entitlement to proportionate benefit. The Commissioner was directed to review the matter within four months, considering the Tribunal&#039;s findings and allowing the submission of necessary evidence.</description>
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