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    <title>2005 (10) TMI 112 - CESTAT, MUMBAI</title>
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    <description>The Tribunal affirmed the Department&#039;s authority to recover customs duty under Section 12 of the Customs Act, 1962, for non-compliance with exemption notification conditions. It ruled that such demands are not time-barred under Section 28. The Tribunal also upheld the binding nature of the Apex Court&#039;s Mediwell Hospital decision, supporting continuous duty obligations. The case was remanded to the Division Bench for further consideration on the merits.</description>
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      <link>https://www.taxtmi.com/caselaws?id=49025</link>
      <description>The Tribunal affirmed the Department&#039;s authority to recover customs duty under Section 12 of the Customs Act, 1962, for non-compliance with exemption notification conditions. It ruled that such demands are not time-barred under Section 28. The Tribunal also upheld the binding nature of the Apex Court&#039;s Mediwell Hospital decision, supporting continuous duty obligations. The case was remanded to the Division Bench for further consideration on the merits.</description>
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