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    <title>2018 (9) TMI 1156 - CESTAT CHENNAI</title>
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    <description>The appellant was found ineligible for exemption under Sl. No. 28 but eligible under Sl. No. 33 of Notification No. 25/2005-Cus. The penalty imposed under Section 112(a) of the Customs Act, 1962 was deemed unjustified and set aside. The appeal was allowed, and the impugned order was set aside, granting consequential benefits to the appellant as per law.</description>
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      <description>The appellant was found ineligible for exemption under Sl. No. 28 but eligible under Sl. No. 33 of Notification No. 25/2005-Cus. The penalty imposed under Section 112(a) of the Customs Act, 1962 was deemed unjustified and set aside. The appeal was allowed, and the impugned order was set aside, granting consequential benefits to the appellant as per law.</description>
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