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2005 (4) TMI 420 - CESTAT, MUMBAIExtract: .......n the consignments cleared under the seven Bills of Entry for the same reason that it is not leviable on the consignment sought to be cleared under Bills of Entry No. 11527. Once it is held that anti-dumping duty is not leviable the demand for such duty does not survive and consequently confiscation and penalty also do not. 7.The appeal is allowed.
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