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    <title>2019 (4) TMI 2074 - CESTAT MUMBAI</title>
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    <description>The appellant, engaged in manufacturing paper products, successfully demonstrated compliance with the conditions of the Advance License for duty-free import as confirmed by the licensing authority. The Tribunal ruled in favor of the appellant, stating that the appellant had met the requirements of relevant notifications and could not be held liable for the demands imposed. The confiscation of imported goods under Section 111(o) of the Customs Act, 1962, was deemed unjustified, leading to the appeal being allowed in favor of the appellant. The imposition of duty demand, interest, and penalty on the appellant was also found unwarranted and set aside by the Tribunal.</description>
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