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2023 (7) TMI 448 - CESTAT BANGLORERefund of SAD - prepackaged bags intended for retail sale - violation of policy provisions or not - Confiscation - Penalty - HELD THAT:- In view of the findings of the Commissioner (A) which are admitted by the appellant and based on the decision of the Tribunal, it is found that the importer has violated the conditions of Import Policy and did not comply with the conditions of the Notification No.29/2010. Accordingly, the impugned order is upheld and the appeal is dismissed.
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