Appellant's Allegation of Improperly Clearing Catalysts as Capital Goods Under Sr. No. 1 Deemed Unsustainable Due to EDI System Error.

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....Import of catalysts - the allegation against the appellant is that they have cleared the catalyst at Sr. No. 1 as capital goods. This allegation against the appellant is not sustainable as in the EDI system. Sr. Nos. 1 & 2 were generated but did not include Sr. No. 5 - AT....