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    <title>2024 (12) TMI 684 - TELANGANA HIGH COURT</title>
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    <description>The Telangana HC dismissed appeals challenging orders related to customs duty evasion under gold replenishment scheme. The case involved mis-declaration of export goods description and value addition in export documents, violating Foreign Trade Policy norms. The appellant failed to comply with Notification No. 57/2000-Customs requirements for gold replenishment scheme benefits. The HC found appeals maintainable as they involved interpretation of policy circulars and Foreign Trade Policy. However, factual findings by lower authorities were based on proper appreciation of evidence and remained unassailed as perverse, resulting in no substantial questions of law arising for consideration.</description>
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      <description>The Telangana HC dismissed appeals challenging orders related to customs duty evasion under gold replenishment scheme. The case involved mis-declaration of export goods description and value addition in export documents, violating Foreign Trade Policy norms. The appellant failed to comply with Notification No. 57/2000-Customs requirements for gold replenishment scheme benefits. The HC found appeals maintainable as they involved interpretation of policy circulars and Foreign Trade Policy. However, factual findings by lower authorities were based on proper appreciation of evidence and remained unassailed as perverse, resulting in no substantial questions of law arising for consideration.</description>
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