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    <title>2017 (5) TMI 40 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal, setting aside the duty demand on stolen goods not physically exported. Emphasizing the significance of proof of export and customs clearance, the Tribunal rejected the Department&#039;s argument of non-export liability due to theft. Relying on factual evidence and legal precedents, the decision highlighted the importance of established export status in determining duty liability for goods, ultimately providing relief to the appellant.</description>
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      <description>The Tribunal allowed the appeal, setting aside the duty demand on stolen goods not physically exported. Emphasizing the significance of proof of export and customs clearance, the Tribunal rejected the Department&#039;s argument of non-export liability due to theft. Relying on factual evidence and legal precedents, the decision highlighted the importance of established export status in determining duty liability for goods, ultimately providing relief to the appellant.</description>
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