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    <title>2017 (12) TMI 979 - CESTAT MUMBAI</title>
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    <description>The note addresses disputed import permission cancellation and the need to verify whether the cancellation order was actually communicated to the importer before imports made thereafter. Because liability depended on that unresolved factual issue, the department was directed to obtain confirmation from the licensing authority and examine its records. It also records that the earlier adjudication had not fully considered the allegations, permissions, evidence, and appellate observations, so the matter was sent back for fresh adjudication on the totality of the record in accordance with law. The impugned adjudication was therefore set aside for limited verification and reconsideration on merits.</description>
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      <title>2017 (12) TMI 979 - CESTAT MUMBAI</title>
      <link>https://www.taxtmi.com/caselaws?id=352710</link>
      <description>The note addresses disputed import permission cancellation and the need to verify whether the cancellation order was actually communicated to the importer before imports made thereafter. Because liability depended on that unresolved factual issue, the department was directed to obtain confirmation from the licensing authority and examine its records. It also records that the earlier adjudication had not fully considered the allegations, permissions, evidence, and appellate observations, so the matter was sent back for fresh adjudication on the totality of the record in accordance with law. The impugned adjudication was therefore set aside for limited verification and reconsideration on merits.</description>
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