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    <title>2001 (12) TMI 486 - CEGAT, MUMBAI</title>
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    <description>The appeal was disposed of, upholding duty levy based on the Supreme Court&#039;s directive, while remanding the valuation issue for a reasoned decision by the adjudicating authority. The Gujarat High Court set aside the confiscation order, allowing domestic use of unfit goods on payment of duty. Despite various judgments cited, the Court emphasized the binding nature of the Supreme Court&#039;s order in the appellant&#039;s case, rendering other judgments unnecessary for consideration.</description>
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    <pubDate>Thu, 27 Dec 2001 00:00:00 +0530</pubDate>
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      <title>2001 (12) TMI 486 - CEGAT, MUMBAI</title>
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      <description>The appeal was disposed of, upholding duty levy based on the Supreme Court&#039;s directive, while remanding the valuation issue for a reasoned decision by the adjudicating authority. The Gujarat High Court set aside the confiscation order, allowing domestic use of unfit goods on payment of duty. Despite various judgments cited, the Court emphasized the binding nature of the Supreme Court&#039;s order in the appellant&#039;s case, rendering other judgments unnecessary for consideration.</description>
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      <pubDate>Thu, 27 Dec 2001 00:00:00 +0530</pubDate>
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