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    <title>2001 (8) TMI 204 - CEGAT, KOLKATA</title>
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    <description>The Tribunal held that the demand for additional customs duty and penalties was unsustainable as once the goods were cleared for home consumption, they were no longer considered warehoused goods, rendering Section 15(1)(b) of the Customs Act inapplicable. The appeal was allowed, setting aside the impugned order and granting consequential relief to the appellants.</description>
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    <pubDate>Thu, 09 Aug 2001 00:00:00 +0530</pubDate>
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      <description>The Tribunal held that the demand for additional customs duty and penalties was unsustainable as once the goods were cleared for home consumption, they were no longer considered warehoused goods, rendering Section 15(1)(b) of the Customs Act inapplicable. The appeal was allowed, setting aside the impugned order and granting consequential relief to the appellants.</description>
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