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        <h1>Supreme Court aligns cases for consistent legal decisions, enhancing efficiency and clarity</h1> <h3>COMMR. OF CUSTOMS, NEW DELHI Versus AMAN MEDICAL PRODUCTS LTD.</h3> COMMR. OF CUSTOMS, NEW DELHI Versus AMAN MEDICAL PRODUCTS LTD. - TMI Issues:Tagging of cases with Civil Appeal No.310 of 2011 involving a similar issue.Analysis:The Supreme Court, comprising HON'BLE MR. JUSTICE R.K. AGRAWAL and HON'BLE MR. JUSTICE ABHAY MANOHAR SAPRE, noted that a similar issue was addressed in Civil Appeal No.310 of 2011 in the case of Commissioner of Customs, Guntur v. M/s. Sameera Trading Co. where the matter was referred to a three-Judge Bench. Considering the relevance and interest of justice, the Court decided that it would be appropriate to tag the present cases with Civil Appeal No.310 of 2011 and other connected matters. This decision aims to ensure consistency and coherence in addressing the legal issues involved in these cases by aligning them with the previous judgment, thereby streamlining the legal process and avoiding potential discrepancies in the interpretation of the law. The Court's order reflects a procedural step taken to facilitate a comprehensive and unified approach in dealing with similar legal matters, promoting efficiency and clarity in the judicial process.

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