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    <title>2017 (11) TMI 1267 - CESTAT NEW DELHI</title>
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    <description>The Tribunal set aside the impugned order and remanded the matter to the Original Authority to determine duty liability limited to the gap between foreign exchange outgo for imports and foreign exchange earned from exports, allowing proportionate benefits of exports made. Confiscation and penalty were set aside, and the Original Authority must verify documentary evidence submitted by the appellants for accurate duty liability calculation. The order was pronounced on 18/10/2017.</description>
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      <link>https://www.taxtmi.com/caselaws?id=351388</link>
      <description>The Tribunal set aside the impugned order and remanded the matter to the Original Authority to determine duty liability limited to the gap between foreign exchange outgo for imports and foreign exchange earned from exports, allowing proportionate benefits of exports made. Confiscation and penalty were set aside, and the Original Authority must verify documentary evidence submitted by the appellants for accurate duty liability calculation. The order was pronounced on 18/10/2017.</description>
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