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    <title>2017 (1) TMI 1065 - CESTAT MUMBAI</title>
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    <description>The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant in a case concerning the classification of goods, service of demand notice under Section 28 of the Customs Act, 1962, and the limitation period for such notices. The Tribunal classified the goods under CTH 3823 instead of CTH 3902, invalidated the demand notice due to improper service to the Clearing House Agent instead of the appellant directly, and deemed the demand unsustainable based on the limitation clause as no valid notice was served within the prescribed period.</description>
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      <description>The Appellate Tribunal CESTAT MUMBAI ruled in favor of the appellant in a case concerning the classification of goods, service of demand notice under Section 28 of the Customs Act, 1962, and the limitation period for such notices. The Tribunal classified the goods under CTH 3823 instead of CTH 3902, invalidated the demand notice due to improper service to the Clearing House Agent instead of the appellant directly, and deemed the demand unsustainable based on the limitation clause as no valid notice was served within the prescribed period.</description>
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