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    <title>2018 (9) TMI 325 - CESTAT MUMBAI</title>
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    <description>The Tribunal set aside the differential duty demand, confiscation, and penalties imposed under the Customs Act, 1962 in the case involving the classification of imported bitumen by M/s Ashoka Buildcon Limited. The Tribunal criticized the reliance on conflicting test reports and questioned the authenticity of reports from Geochem Laboratories Pvt Ltd and the National Iranian Oil Refining Company. It found flaws in the evidence presented and concluded that the foundation for the demand of differential duty and penalties was weak or non-existent, ultimately allowing the appeals.</description>
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      <description>The Tribunal set aside the differential duty demand, confiscation, and penalties imposed under the Customs Act, 1962 in the case involving the classification of imported bitumen by M/s Ashoka Buildcon Limited. The Tribunal criticized the reliance on conflicting test reports and questioned the authenticity of reports from Geochem Laboratories Pvt Ltd and the National Iranian Oil Refining Company. It found flaws in the evidence presented and concluded that the foundation for the demand of differential duty and penalties was weak or non-existent, ultimately allowing the appeals.</description>
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