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    <title>2017 (10) TMI 475 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the impugned order and remanded the matter for re-computation of duty liability under Notification No. 65/1988-Cus, granting the appellant benefits under the alternate notification. The penalty imposed under Section 112(a) of the Customs Act was also set aside, ensuring consistency in applying the law and fair treatment to the appellant based on past judgments.</description>
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      <description>The Tribunal set aside the impugned order and remanded the matter for re-computation of duty liability under Notification No. 65/1988-Cus, granting the appellant benefits under the alternate notification. The penalty imposed under Section 112(a) of the Customs Act was also set aside, ensuring consistency in applying the law and fair treatment to the appellant based on past judgments.</description>
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