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    <title>2000 (8) TMI 340 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal acknowledged the need for further examination on the valuation of imported machinery, dismantling charges, duty liability, and penalty under the Customs Act. The Appellant&#039;s argument regarding discrepancies in assessment methodology was found meritorious, prompting a detailed scrutiny. The Tribunal waived the pre-deposit requirement considering the Appellant&#039;s financial strain and directed the Respondent against coercive measures. Further proceedings were scheduled without a fresh notice, emphasizing the Tribunal&#039;s recognition of the Appellant&#039;s circumstances and the case&#039;s arguability.</description>
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