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    <title>2016 (12) TMI 73 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeals, finding the impugned order unsustainable due to lack of jurisdiction and erroneous application of customs provisions. Emphasizing the distinction between vessels and cargo, it ruled that the vessel&#039;s confiscation and duty demand were unfounded. The judgment stressed the significance of correct jurisdiction, adherence to customs rules, and accurate legal application in customs matters, providing relief to the appellants based on precedents and legal provisions.</description>
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      <description>The Tribunal allowed the appeals, finding the impugned order unsustainable due to lack of jurisdiction and erroneous application of customs provisions. Emphasizing the distinction between vessels and cargo, it ruled that the vessel&#039;s confiscation and duty demand were unfounded. The judgment stressed the significance of correct jurisdiction, adherence to customs rules, and accurate legal application in customs matters, providing relief to the appellants based on precedents and legal provisions.</description>
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