2007 (12) TMI 382

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....e Respondent. [Order] - Heard both sides. 2. Shri N.K. Chowdhury, ld. Advocate appearing for the Appellants fairly states that the Appellants are a unit located in the Falta SEZ. They had permission to clear the impugned UNICEF material but the employee of the Company accompanying the vehicle went back from the gate of the Zone and picked up some more goods in the truck for delivery ....

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....msp;After considering arguments from both sides and taking into account the submissions of the ld. Advocate that the impugned goods have not been provisionally released and are in fact, lying within the zone in the Appellants' custody, I set aside the duty demand with the direction that applicable duty would be chargeable as and when the impugned goods are cleared from the zone. Considering the fa....