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    <title>1996 (7) TMI 256 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the Collector&#039;s order confiscating umbrella cloth imports due to invalid licences and misdeclaration of value. The Tribunal determined that the appellant&#039;s import of 39&#039;&#039; and 42&#039;&#039; sizes was valid under the policy interpretation. Additionally, the Tribunal found flaws in the valuation determination based on a single import, leading to a remand for a fresh decision. Consequently, the appellant&#039;s appeal was allowed, providing a favorable outcome with the case remanded for further consideration on valuation issues.</description>
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      <title>1996 (7) TMI 256 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=85509</link>
      <description>The Tribunal set aside the Collector&#039;s order confiscating umbrella cloth imports due to invalid licences and misdeclaration of value. The Tribunal determined that the appellant&#039;s import of 39&#039;&#039; and 42&#039;&#039; sizes was valid under the policy interpretation. Additionally, the Tribunal found flaws in the valuation determination based on a single import, leading to a remand for a fresh decision. Consequently, the appellant&#039;s appeal was allowed, providing a favorable outcome with the case remanded for further consideration on valuation issues.</description>
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