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    <title>2017 (10) TMI 1199 - CESTAT NEW DELHI</title>
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    <description>The Tribunal found in favor of the Appellant, ruling that there was no evidence of diversion or unauthorized sale of imported goods under the Target Plus Scheme (TPS). The Appellant&#039;s compliance with TPS conditions was upheld, with the Tribunal emphasizing the importance of concrete evidence to substantiate allegations of non-compliance. The impugned order was set aside, and the appeal was allowed in favor of the Appellant.</description>
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      <description>The Tribunal found in favor of the Appellant, ruling that there was no evidence of diversion or unauthorized sale of imported goods under the Target Plus Scheme (TPS). The Appellant&#039;s compliance with TPS conditions was upheld, with the Tribunal emphasizing the importance of concrete evidence to substantiate allegations of non-compliance. The impugned order was set aside, and the appeal was allowed in favor of the Appellant.</description>
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