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2007 (8) TMI 222 - CESTAT, BANGALOREImport under Advance License in terms of Not. 30/97 not exported – Violation of condition of Not. 30/97 – Demand sustainable – Duty dues recovered through Bank guarantee & held that differential duty is payable by importer – Fine & penalty not imposable for non-fulfillment of post-import condition.
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