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    <title>1994 (5) TMI 82 - CEGAT, NEW DELHI</title>
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    <description>Import licensing for fax machines and allied goods was left unresolved because the record did not conclusively establish whether the goods fell within the licence and relevant import policy provisions. The declared CIF value was also not finally accepted, as supporting documents were absent and the basis for relying on a manufacturer&#039;s price list required further examination. The impugned order was set aside and the matter remanded for de novo adjudication after compliance with natural justice, with expedition directed because the goods were under custody.</description>
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      <link>https://www.taxtmi.com/caselaws?id=83262</link>
      <description>Import licensing for fax machines and allied goods was left unresolved because the record did not conclusively establish whether the goods fell within the licence and relevant import policy provisions. The declared CIF value was also not finally accepted, as supporting documents were absent and the basis for relying on a manufacturer&#039;s price list required further examination. The impugned order was set aside and the matter remanded for de novo adjudication after compliance with natural justice, with expedition directed because the goods were under custody.</description>
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