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    <title>2025 (3) TMI 276 - CESTAT KOLKATA</title>
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    <description>The CESTAT Kolkata addressed three main issues. First, it condoned the delay in filing appeals, finding the reasons satisfactory. Second, it rejected the Revenue&#039;s application for a stay, determining that the Commissioner (Appeals)&#039;s order was neither illegal nor without jurisdiction. Third, regarding the classification of imported goods, the Tribunal upheld the previous decision favoring the respondent, citing a settled issue in the appellant&#039;s own case. Consequently, the Tribunal dismissed the Revenue&#039;s appeal, reinforcing established principles under the Customs Tariff Act.</description>
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    <pubDate>Thu, 20 Feb 2025 00:00:00 +0530</pubDate>
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      <title>2025 (3) TMI 276 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=766891</link>
      <description>The CESTAT Kolkata addressed three main issues. First, it condoned the delay in filing appeals, finding the reasons satisfactory. Second, it rejected the Revenue&#039;s application for a stay, determining that the Commissioner (Appeals)&#039;s order was neither illegal nor without jurisdiction. Third, regarding the classification of imported goods, the Tribunal upheld the previous decision favoring the respondent, citing a settled issue in the appellant&#039;s own case. Consequently, the Tribunal dismissed the Revenue&#039;s appeal, reinforcing established principles under the Customs Tariff Act.</description>
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