2024 (10) TMI 164

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..... no. 2553 and its accessories - it was held by CESTAT that 'the pre-importation condition, which is neither included in the undertaking for continuing obligation under the notification nor mandated to be so in the notification, cannot be held to have been deniable after the eligibility was determined at the threshold. Consequently, there is no breach leading to invokability of section 28 of the .....

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