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2012 (4) TMI 703 - AT - Customs

2016 (12) TMI 1034 - AT

The Appellate Tribunal CESTAT CHENNAI decided that goods arrived before 25-10-2004 without Pre-shipment Inspection Certificate but subject to 100% physical examination do not warrant confiscation or penal action. Both Revenue appeals and Respondents' cross objections were dismissed.

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