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Case Law Details

Case Name : Apex International Vs Commissioner of Customs (NS-IV) (CESTAT Mumbai)
Appeal Number : Customs Appeal No: 86762 of 2019
Date of Judgement/Order : 21/09/2022
Related Assessment Year :
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Apex International Vs Commissioner of Customs (NS-IV) (CESTAT Mumbai)

CESTAT Mumbai held that with the recovery of duty, imports stand regularized and hence section 111(o) of Customs Act, 1962 becomes inapplicable. Accordingly, confiscation and penalty set aside.

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