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    <description>The appeal was dismissed on grounds of limitation and acceptance of enhanced value of imported goods without protest. The Tribunal allowed the appeal by condoning the delay in filing due to valid reasons and remanded the case for a fresh decision based on proper evaluation of the value of the imported goods.</description>
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      <description>The appeal was dismissed on grounds of limitation and acceptance of enhanced value of imported goods without protest. The Tribunal allowed the appeal by condoning the delay in filing due to valid reasons and remanded the case for a fresh decision based on proper evaluation of the value of the imported goods.</description>
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