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    <title>2002 (3) TMI 322 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the impugned orders in a case concerning the misdeclaration of value of an imported cosmetic item, citing a lack of disclosure of relied upon materials to the appellants. The case was remanded to the original authority for a fresh decision, with directions for the appellant to receive a copy of the airlines&#039; report and the opportunity to make representations and cross-examine relevant persons. The Tribunal instructed that the remand proceedings should be completed within two months, emphasizing the need for both parties to cooperate. Ultimately, the appeals and stay applications were disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=101530</link>
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