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    <title>2017 (5) TMI 1002 - CESTAT MUMBAI</title>
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    <description>The Tribunal upheld the Revenue&#039;s position that the goods were imported on 01.03.1999, rejecting the appellant&#039;s claim for a refund of customs duty. The Tribunal relied on established legal principles by the Supreme Court, which determined that the relevant date for customs duty payment is the date of entry inwards or actual removal of goods from the warehouse. Therefore, the appeal lacked merit, and the impugned order was upheld, resulting in the rejection of the appeal.</description>
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      <description>The Tribunal upheld the Revenue&#039;s position that the goods were imported on 01.03.1999, rejecting the appellant&#039;s claim for a refund of customs duty. The Tribunal relied on established legal principles by the Supreme Court, which determined that the relevant date for customs duty payment is the date of entry inwards or actual removal of goods from the warehouse. Therefore, the appeal lacked merit, and the impugned order was upheld, resulting in the rejection of the appeal.</description>
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