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of <h1>Appeal dismissed; reclassification of imported mobile-phone parts as CTH 39209999 set aside, CTH 85177090 restored</h1> <h3>Principal Commissioner Of Customs Versus M/s. Transsion India Private Limited</h3> Principal Commissioner Of Customs Versus M/s. Transsion India Private Limited - TMI 'Delay condoned.' The Court affirmed that, after hearing senior counsel for the appellant and noting absence of counsel for the respondent, it found 'no error in the view taken by the Customs, Excise and Service Tax Appellate Tribunal.' The decision rests on appellate review limited to errors in the tribunal's legal conclusions or findings; having found none, the Court concluded that the statutory appellate process was correctly applied. Procedurally, the matter proceeded despite the initial delay, which was excused, and the appellate outcome leaves intact the tribunal's determination on merits related to customs, excise and service tax issues. 'The Civil Appeal is, accordingly, dismissed.'
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