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    <title>2017 (12) TMI 402 - CESTAT CHANDIGARH</title>
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    <description>The Tribunal allowed the appeal filed by the appellant, setting aside the Commissioner of Customs&#039; order. Relying on past judgments and the department&#039;s inconsistent treatment of similar cases, the Tribunal found in favor of the appellant regarding duty liability on the imported aircrafts. The decision was based on the principle of estoppel and lack of sustained arguments from the Revenue, emphasizing the duty status change due to earlier clearance for home consumption.</description>
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      <description>The Tribunal allowed the appeal filed by the appellant, setting aside the Commissioner of Customs&#039; order. Relying on past judgments and the department&#039;s inconsistent treatment of similar cases, the Tribunal found in favor of the appellant regarding duty liability on the imported aircrafts. The decision was based on the principle of estoppel and lack of sustained arguments from the Revenue, emphasizing the duty status change due to earlier clearance for home consumption.</description>
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