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2019 (4) TMI 1098 - CESTAT ALLAHABADEvasion of SAD - Sub-section (5) of Section 3 of Customs Tariff Act, 1975 - HELD THAT:- Tribunal have already held in the case of LLOYD Electric & Engineering Ltd. vs. Commissioner of Customs, Central Excise & Service Tax, Noida-II [2018 (3) TMI 567 - CESTAT ALLAHABAD] that the present appellants were helping the importers in evasion of said SAD by allowing them to warehouse goods in their warehouse and subsequently allowing clearances of the same without payment of said SAD - Appeal dismissed - decided against appellant.
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