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    <title>2019 (9) TMI 81 - CESTAT BANGALORE</title>
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    <description>The Tribunal set aside the original authority&#039;s decision and ruled in favor of the appellant, a 100% EOU, regarding duty exemption on re-importation of goods under Customs Notification No.52/2003-Cus. The Tribunal found that the appellant&#039;s actions of re-importing, re-processing, and re-exporting the goods within the specified time frame aligned with the provisions of Sl.No.14 of the Notification. Emphasizing the importance of considering all relevant facts and provisions, the Tribunal granted relief to the appellant, highlighting their compliance with the applicable regulations.</description>
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