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    <title>2018 (1) TMI 1212 - MADRAS HIGH COURT</title>
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    <description>The court upheld the CESTAT&#039;s decision to allow the destruction of obsolete goods under the relevant notifications and circulars, finding it consistent with the amended EXIM policy and applicable regulations. The appellant&#039;s arguments challenging the permissions for destruction were dismissed, with the court ruling in favor of permitting the destruction of goods deemed obsolete under the specified provisions. The appeal was ultimately dismissed, with the court affirming the CESTAT&#039;s decision and answering the raised legal questions against the revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=354476</link>
      <description>The court upheld the CESTAT&#039;s decision to allow the destruction of obsolete goods under the relevant notifications and circulars, finding it consistent with the amended EXIM policy and applicable regulations. The appellant&#039;s arguments challenging the permissions for destruction were dismissed, with the court ruling in favor of permitting the destruction of goods deemed obsolete under the specified provisions. The appeal was ultimately dismissed, with the court affirming the CESTAT&#039;s decision and answering the raised legal questions against the revenue.</description>
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