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    <title>2017 (6) TMI 93 - CESTAT NEW DELHI</title>
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    <description>The Tribunal held that the impugned order imposing penalties on the importers lacked legal sanctity as it merged with an earlier appellate order that had set aside the penalties. The impugned order, issued four years later, did not consider the earlier order&#039;s decision, rendering it unenforceable. As a result, all appeals were allowed, and the penalties and Customs Duty demand on the importers were overturned.</description>
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      <title>2017 (6) TMI 93 - CESTAT NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=343822</link>
      <description>The Tribunal held that the impugned order imposing penalties on the importers lacked legal sanctity as it merged with an earlier appellate order that had set aside the penalties. The impugned order, issued four years later, did not consider the earlier order&#039;s decision, rendering it unenforceable. As a result, all appeals were allowed, and the penalties and Customs Duty demand on the importers were overturned.</description>
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