Duty Demand on Nepal Exports Unjustified: Documents Show Duty Paid by Manufacturers at Clearance, No Additional Duty Imposed.

Demand of duty on goods cleared / exported to Nepal - These documents clearly establish the duty paid nature of the traded goods which were exported to Nepal. Thus, the department cannot again demand duty from the Appellant for the traded goods exported, as duty has already been paid by the concerned manufacturers at the time of clearance of those goods - AT .....

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