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2014 (10) TMI 922

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..... ption on payment of requisite duty - Appeal allowed by of remand to CESTAT. - CUSAP No.12 of 2014 - - - Dated:- 7-10-2014 - RAJIVE BHALLA AND AMIT RAWAL JJ. Mr. Prem Ranjan Kumar, Advocate, for the Appellant. Mr. Sukhdev Sharma, Advocate, for the Respondent. ORDER Rajive Bhalla, J. The appellant challenges orders dated 26.9.2013 and 17.1.2014 passed by the Customs, Exci .....

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..... ers. The tyres imported by the appellant were confiscated as they did not conform to BIS standards but pursuant to a request made by the appellant to either allow re-export or to allow release for home consumption on payment of requisite duty, the prayer for re-export was allowed by imposing/redeeming fine/penalty. Aggrieved by this order, the appellant filed an appeal which was dismissed. 5. T .....

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..... ce again ignoring the fact that the appellant had, before all authorities, including the Tribunal, prayed that goods may be cleared for home consumption on payment of requisite duty. 6. The appellant's prayer for release of goods for home consumption having not been dealt with by the Tribunal, we have no option but to accept the appeal, set aside impugned orders dated 26.9.2013 and 17.1.201 .....

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