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    <title>1998 (12) TMI 271 - CEGAT, NEW DELHI</title>
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    <description>The appeals were dismissed by the ld. Collector of Customs (Appeals) due to lack of merits in challenging reductions in prices of imported goods and the alleged amendment of the Bill of Entry. The Adjudicating Authority rejected refund claims citing time limitations and lack of documentation. Discrepancies between the Order-in-Original and the Order-in-Appeal regarding amending the Bill of Entry post-clearance were noted. The Appellate Tribunal set aside the impugned Order, allowing the appeal and granting relief to the Appellant in accordance with the law.</description>
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      <link>https://www.taxtmi.com/caselaws?id=91702</link>
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