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    <title>2017 (9) TMI 1337 - CESTAT CHENNAI</title>
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    <description>The tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeal based on the violation of the limitation period for issuing the show cause notice under the Customs Act. The tribunal emphasized the necessity of adhering to the statutory limitation period for maintaining procedural integrity and legal standards, citing a previous High Court judgment in support of its decision. The appellants were successful in their argument regarding the time-barred notice, highlighting the significance of timely issuance of show cause notices in customs matters.</description>
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      <description>The tribunal ruled in favor of the appellants, setting aside the impugned order and allowing the appeal based on the violation of the limitation period for issuing the show cause notice under the Customs Act. The tribunal emphasized the necessity of adhering to the statutory limitation period for maintaining procedural integrity and legal standards, citing a previous High Court judgment in support of its decision. The appellants were successful in their argument regarding the time-barred notice, highlighting the significance of timely issuance of show cause notices in customs matters.</description>
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