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2008 (6) TMI 120 - CESTAT BANGALOREDenial of exemption after 3 years of import – commission and omission on part of revenue - department not objected at time of import and indigenous procurement of goods free of duty – assessee cannot be blamed entirely – finally even if goods are liable to confiscation, responsibility should be squarely put only on the Customs/Central Excise Authorities and Director STPI – redemption fine and penalty not imposable - If penalty is to be necessarily imposed it should be only on the Revenue
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