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    <title>2017 (1) TMI 348 - ALLAHABAD HIGH COURT</title>
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    <description>The appeal concerned clearance of imported old and used tyres without prior permission of the Ministry of Environment and Forest. The Tribunal had held that such permission was not required and had allowed redemption on payment of 15% of value, with corresponding reduction in penalty. Because that issue had already been decided in an earlier matter that had attained finality, the High Court found that no independent substantial question of law survived for consideration in the appeal. The appeal was therefore liable to be dismissed.</description>
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      <link>https://www.taxtmi.com/caselaws?id=337268</link>
      <description>The appeal concerned clearance of imported old and used tyres without prior permission of the Ministry of Environment and Forest. The Tribunal had held that such permission was not required and had allowed redemption on payment of 15% of value, with corresponding reduction in penalty. Because that issue had already been decided in an earlier matter that had attained finality, the High Court found that no independent substantial question of law survived for consideration in the appeal. The appeal was therefore liable to be dismissed.</description>
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