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    <title>1999 (11) TMI 326 - CEGAT, MUMBAI</title>
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    <description>The Tribunal found that the Collector erred in assessing the valuation of imported goods, specifically HDPE granules, by not properly evaluating the evidence and misdirecting himself. The Tribunal set aside the Collector&#039;s order and remanded the proceedings for reconsideration, instructing a thorough analysis of the facts and applicable law. The decision emphasized the importance of comprehensive evaluation of evidence and correct application of valuation principles in customs matters.</description>
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