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2007 (8) TMI 167 - CESTAT, BANGALOREDuty free imported goods – Contravention of Not. 22/03 & 52/03 – Appellant did not avail benefit of Not. 22/03 & 52/03 so no question arise of contravention – Allegation in SCN is wrong – Appellant has debonded the said goods and paid appropriate duty so demand, interest, penalty are justified
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