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    <title>1998 (10) TMI 189 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the duty liability imposition on M/s. G.S. Processors for textile fabrics, emphasizing the need for proper valuation through a market inquiry due to inadequate evidence. Additionally, the Tribunal overturned the penalty and confiscation of goods, aligning with legal precedents cited by the appellant&#039;s advocate, thus nullifying the confiscation as unjustifiable.</description>
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