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    <title>2017 (2) TMI 1025 - CESTAT MUMBAI</title>
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    <description>The appeal was allowed, and the impugned order was set aside based on the reclassification of the imported goods as free imports. This reclassification negated the need for a specific import license, leading to the nullification of the confiscation of goods under Section 111(d) of the Customs Act 1962 and the penalty imposed under Section 112(a). The lower authority was directed to release the consignment immediately.</description>
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      <description>The appeal was allowed, and the impugned order was set aside based on the reclassification of the imported goods as free imports. This reclassification negated the need for a specific import license, leading to the nullification of the confiscation of goods under Section 111(d) of the Customs Act 1962 and the penalty imposed under Section 112(a). The lower authority was directed to release the consignment immediately.</description>
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