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2000 (11) TMI 517 - AT - Customs

The appeal was against the order confirming duty payment on imported truck components not utilized in exported goods, as per notification 77/80. The appellant's factory shutdown due to export requirements did not exempt duty, but penalty was waived as there was no evasion or wilful negligence. The duty was upheld, but the penalty was overturned.

 

 

 

 

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