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    <title>2019 (5) TMI 1534 - TELANGANA AND ANDHRA PRADESH HIGH COURT</title>
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    <description>The appeal was dismissed by the Court, upholding the Customs, Excise and Service Tax Appellate Tribunal&#039;s decision to set aside the condition of re-export imposed by the adjudicating authority for redemption of non-conforming imported steel wires. The Court emphasized that the authority lacked the power to compel re-export as a condition for redemption under Section 125 of the Customs Act. The Court clarified that the adjudicating authority could reconsider redemption without the re-export condition but did not address this issue further in the current proceedings. The appeal was dismissed without costs, leaving the adjudicating authority to act within the law and the Court&#039;s observations.</description>
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    <pubDate>Thu, 20 Sep 2018 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 1534 - TELANGANA AND ANDHRA PRADESH HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=380806</link>
      <description>The appeal was dismissed by the Court, upholding the Customs, Excise and Service Tax Appellate Tribunal&#039;s decision to set aside the condition of re-export imposed by the adjudicating authority for redemption of non-conforming imported steel wires. The Court emphasized that the authority lacked the power to compel re-export as a condition for redemption under Section 125 of the Customs Act. The Court clarified that the adjudicating authority could reconsider redemption without the re-export condition but did not address this issue further in the current proceedings. The appeal was dismissed without costs, leaving the adjudicating authority to act within the law and the Court&#039;s observations.</description>
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      <pubDate>Thu, 20 Sep 2018 00:00:00 +0530</pubDate>
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