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    <title>2000 (12) TMI 106 - Supreme Court</title>
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    <description>The Supreme Court allowed the appeal by Steel Authority of India Ltd., setting aside the decision of CEGAT and ruling against the imposition of customs duty for excess quantity imported during an exemption period. The Court found that the customs authorities&#039; demand for duty was unwarranted, as there were no errors or fraudulent activities involved. The judgment emphasized that duty should not be imposed twice on a consignment without valid reasons, leading to the quashing of the previous order.</description>
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      <description>The Supreme Court allowed the appeal by Steel Authority of India Ltd., setting aside the decision of CEGAT and ruling against the imposition of customs duty for excess quantity imported during an exemption period. The Court found that the customs authorities&#039; demand for duty was unwarranted, as there were no errors or fraudulent activities involved. The judgment emphasized that duty should not be imposed twice on a consignment without valid reasons, leading to the quashing of the previous order.</description>
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