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    <title>2019 (12) TMI 652 - CESTAT MUMBAI</title>
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    <description>The Tribunal partly allowed the appeal by setting aside penalties under Sections 114A and 114AA of the Customs Act, 1962. The rest of the impugned order was upheld, including denial of CVD exemption, confirmation of duty and interest demands, and final assessment of provisionally assessed Bills of Entry. The principle of estoppel barred contesting admitted liability.</description>
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      <description>The Tribunal partly allowed the appeal by setting aside penalties under Sections 114A and 114AA of the Customs Act, 1962. The rest of the impugned order was upheld, including denial of CVD exemption, confirmation of duty and interest demands, and final assessment of provisionally assessed Bills of Entry. The principle of estoppel barred contesting admitted liability.</description>
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