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    <title>2017 (1) TMI 133 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the order-in-original due to incorrect classification beyond the show-cause notice&#039;s scope, leading to the abatement of the individual&#039;s appeal post-appellant&#039;s demise. Procedural errors in confirming demands under different sections of the Customs Act were noted, resulting in the dismissal of penalties and the Revenue&#039;s appeal. The decision emphasized adherence to legal precedents and the necessity to align with the show-cause notice&#039;s parameters in customs proceedings, ultimately disposing of all appeals accordingly.</description>
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