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    <title>2019 (2) TMI 612 - CESTAT MUMBAI</title>
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    <description>The Tribunal remanded the case back to the Commissioner to reconsider the demand of duty under Section 12 of the Customs Act, 1962, and to determine the penalty afresh under Section 112(a). The Commissioner was directed to conclude the adjudication within four months. The revenue&#039;s appeal was allowed, and the respondents&#039; cross objections were disposed of accordingly.</description>
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      <description>The Tribunal remanded the case back to the Commissioner to reconsider the demand of duty under Section 12 of the Customs Act, 1962, and to determine the penalty afresh under Section 112(a). The Commissioner was directed to conclude the adjudication within four months. The revenue&#039;s appeal was allowed, and the respondents&#039; cross objections were disposed of accordingly.</description>
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