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2017 (9) TMI 1730 - AT - CustomsConcessional rate of duty - N/N. 21/2002-Cus. - violation of use conditions - Whether the demand of differential duty on the goods imported by availing concessional rate of duty were eligible or otherwise which were not used for the intended purpose? - Held that:- Since the issue in respect of the very same appellant has attained finality in the hands of the Tribunal in the case of ASSISTANT COMMISSIONER OF CUSTOMS & CENTRAL EXCISE. VERSUS M/S ACALMAR OILS & FATS LTD. AND (VICE-VERSA) [2017 (7) TMI 673 - CESTAT HYDERABAD], we find no reason to deviate from the said view already taken - appeal allowed - decided in favor of appellant.
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