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    <title>2016 (12) TMI 375 - CESTAT MUMBAI</title>
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    <description>The appeal was partly allowed as the appellant had the right to relinquish goods even after the warehousing period expired, which did not incur liability for duty, interest, or penalties. The Tribunal ruled that interest could be recovered from the warehousing date to the relinquishment date, with duty rate determined according to legal precedent. The matter was remanded back for revised assessment and determination of duty, emphasizing the importance of providing an opportunity for representation and hearing before confirming duty demands.</description>
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      <link>https://www.taxtmi.com/caselaws?id=335730</link>
      <description>The appeal was partly allowed as the appellant had the right to relinquish goods even after the warehousing period expired, which did not incur liability for duty, interest, or penalties. The Tribunal ruled that interest could be recovered from the warehousing date to the relinquishment date, with duty rate determined according to legal precedent. The matter was remanded back for revised assessment and determination of duty, emphasizing the importance of providing an opportunity for representation and hearing before confirming duty demands.</description>
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