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    <title>1998 (3) TMI 463 - CEGAT, CALCUTTA</title>
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    <description>The Tribunal allowed the appeal by remanding the case, setting aside the impugned order that demanded duty and penalty for imported goods. The Commissioner&#039;s reliance on local market prices was challenged, with the Tribunal emphasizing the need to consider international market prices. Non-disclosure of the survey report violated natural justice principles, leading to the order for its provision to the appellant. The case outcome focused on the remand of the case, stressing the importance of considering all evidence and providing reasons for decisions.</description>
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      <link>https://www.taxtmi.com/caselaws?id=92649</link>
      <description>The Tribunal allowed the appeal by remanding the case, setting aside the impugned order that demanded duty and penalty for imported goods. The Commissioner&#039;s reliance on local market prices was challenged, with the Tribunal emphasizing the need to consider international market prices. Non-disclosure of the survey report violated natural justice principles, leading to the order for its provision to the appellant. The case outcome focused on the remand of the case, stressing the importance of considering all evidence and providing reasons for decisions.</description>
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