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    <title>2019 (3) TMI 890 - CESTAT MUMBAI</title>
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    <description>The Tribunal found a violation of principles of natural justice due to lack of proper notice, ruled interest provisions could not be applied retrospectively to imports made in 1992, upheld the legitimacy of freezing bank accounts for duty recovery but not for non-payable interest, and decided against contempt proceedings. The appeal was allowed in part, setting aside interest, confirming duty payment of Rs. 1,02,501, and ordering a refund of interest paid by the appellant with applicable interest within four weeks. The Tribunal stressed the importance of officers&#039; judicious conduct in similar matters.</description>
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      <description>The Tribunal found a violation of principles of natural justice due to lack of proper notice, ruled interest provisions could not be applied retrospectively to imports made in 1992, upheld the legitimacy of freezing bank accounts for duty recovery but not for non-payable interest, and decided against contempt proceedings. The appeal was allowed in part, setting aside interest, confirming duty payment of Rs. 1,02,501, and ordering a refund of interest paid by the appellant with applicable interest within four weeks. The Tribunal stressed the importance of officers&#039; judicious conduct in similar matters.</description>
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