2024 (8) TMI 1565

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....bhay Gaind, Advocates. For the Respondent Through: Mr. R. Ramchandran, Sr. St. Counsel. ORDER PER CM APPL. 48968/2024 (Ex.) Allowed, subject to all just exceptions. The application shall stand disposed of. CUSAA 70/2024 & CM APPL. 48967/2024 (Interim Relief) 1. This instant appeal has been preferred against the final order rendered by the Customs, Excise and Service Tax Appell....

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.... is: whether goods that are smuggled into the country can be read within the meaning of the expression "imported goods" for the purpose of benefit of the exemption notification? We are of the view that "smuggled goods" will not come within the definition of "imported goods" for the purpose of the exemption notification, for the reason, the Act defines both the expressions looking at the different ....

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....ed above, it is clear that one of the principal functions of the Act is to curb the ills of smuggling on the economy. In the light of these findings, it would be antithetical to consider that "smuggled goods" could be read within the definition of "imported goods" for the purpose of the Act. In the same light, it would be contrary to the purpose of exemption notifications to accord the benefit mea....