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    <title>2018 (8) TMI 1121 - CESTAT MUMBAI</title>
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    <description>The tribunal found in favor of the appellant, ruling that the decision to disentitle them from the benefits of a customs notification was incorrect. The appellant&#039;s compliance with eligibility requirements at the time of import, despite alleged post-importation failures, rendered the confiscation and duty recovery actions unauthorized. The tribunal determined that the appellant had fulfilled the necessary conditions, including providing free treatment to patients, and allowed the appeal on 14/08/2018, concluding that the confiscation of goods, penalty imposition, and duty recovery lacked legal basis.</description>
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      <title>2018 (8) TMI 1121 - CESTAT MUMBAI</title>
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      <description>The tribunal found in favor of the appellant, ruling that the decision to disentitle them from the benefits of a customs notification was incorrect. The appellant&#039;s compliance with eligibility requirements at the time of import, despite alleged post-importation failures, rendered the confiscation and duty recovery actions unauthorized. The tribunal determined that the appellant had fulfilled the necessary conditions, including providing free treatment to patients, and allowed the appeal on 14/08/2018, concluding that the confiscation of goods, penalty imposition, and duty recovery lacked legal basis.</description>
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