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    <title>2019 (8) TMI 282 - CESTAT BANGALORE</title>
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    <description>The Tribunal allowed the appeal in favor of M/s. American Power Conversion (India) Pvt. Ltd. regarding the extension of warehousing period for capital goods. The Tribunal found merit in the appellant&#039;s arguments, noting the lack of evidence of clandestine removal of goods and the negligible nature of the unverified items. The impugned duty, penalty, and interest imposition were set aside based on legal precedents and previous tribunal decisions cited by the appellant.</description>
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