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    <title>2023 (9) TMI 875 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the appellant, finding that the imported goods used in the loan licensee&#039;s factory on behalf of the appellant met the end-use condition. The Tribunal held that the appellant&#039;s actions complied with the Customs Rules and that the longer limitation period under Section 28 of the Customs Act, 1962, did not apply. The impugned order was set aside, and the appeal was allowed with consequential relief, based on precedent and the appellant&#039;s compliance with necessary procedures.</description>
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      <description>The Tribunal ruled in favor of the appellant, finding that the imported goods used in the loan licensee&#039;s factory on behalf of the appellant met the end-use condition. The Tribunal held that the appellant&#039;s actions complied with the Customs Rules and that the longer limitation period under Section 28 of the Customs Act, 1962, did not apply. The impugned order was set aside, and the appeal was allowed with consequential relief, based on precedent and the appellant&#039;s compliance with necessary procedures.</description>
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