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2014 (1) TMI 737

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..... - Dated:- 9-4-2012 - Shri P. G. Chacko and Shri M. Veeraiyan, JJ. For the Appellant: Mr. Ganesh Havanur, Addl. Commissioner (AR) For the Respondent: Mr. P.A. Augustin, Advocate JUDGEMENT Per: M. Veeraiyan: This misc. application No. 158/2012 seeking early hearing of stay petition in appeal No. C/432/2012 has become infructous inasmuch as the stay petition is already listed t .....

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..... erves only to be re-exported. If the goods are allowed for clearance, the same will defeat the purpose of regulating the entry of hazardous waste. 2.3. The learned advocate, on the other hand, submits that in similar circumstances, the Tribunal in the case of Shivam International others vs. Commissioner of Customs, Chennai [2011-TIOL-1181-CESTAT-MAD] has held that the goods cannot be treated a .....

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..... Commissioner (AR) also mentioned that appeal (C/3135/2011) filed by the department in an identical issue is pending before this Bench. The said appeal was called for. 3.2. We heard both sides. The learned Addl. Commissioner (AR) prays for hearing of this appeal also on priority and the learned advocate for the respondent has no objection. 3.3. This appeal (C/3135/2011) is also to be listed on .....

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