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    <title>2004 (1) TMI 231 - CESTAT, BANGALORE</title>
    <link>https://www.taxtmi.com/caselaws?id=52921</link>
    <description>The Tribunal ruled in favor of the Department, setting aside the Order-in-Appeal that granted re-export of seized goods. It emphasized the importance of procedural fairness and adherence to legal procedures, highlighting the lack of notice to the Department and the Commissioner&#039;s lack of authority to order re-export before completion of adjudication proceedings. The Tribunal found the rejection of re-export justified due to the goods being under seizure and the lack of proper reasoning in the initial rejection order. The decision allowed the Department to proceed with adjudicating the show cause notice concerning the intercepted goods.</description>
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    <pubDate>Fri, 30 Jan 2004 00:00:00 +0530</pubDate>
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      <title>2004 (1) TMI 231 - CESTAT, BANGALORE</title>
      <link>https://www.taxtmi.com/caselaws?id=52921</link>
      <description>The Tribunal ruled in favor of the Department, setting aside the Order-in-Appeal that granted re-export of seized goods. It emphasized the importance of procedural fairness and adherence to legal procedures, highlighting the lack of notice to the Department and the Commissioner&#039;s lack of authority to order re-export before completion of adjudication proceedings. The Tribunal found the rejection of re-export justified due to the goods being under seizure and the lack of proper reasoning in the initial rejection order. The decision allowed the Department to proceed with adjudicating the show cause notice concerning the intercepted goods.</description>
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      <pubDate>Fri, 30 Jan 2004 00:00:00 +0530</pubDate>
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