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    <title>2006 (6) TMI 274 - CESTAT, MUMBAI</title>
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    <description>The Tribunal allowed the appeal for remand, directing the Deputy Commissioner of Customs to reconsider the valuation dispute and damage assessment under Section 22(2) of the Customs Act. The appellants were granted the benefit of reassessment for a fair determination of duties owed on the damaged goods, with all aspects of duty remission and damage assessment left open for further review.</description>
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      <description>The Tribunal allowed the appeal for remand, directing the Deputy Commissioner of Customs to reconsider the valuation dispute and damage assessment under Section 22(2) of the Customs Act. The appellants were granted the benefit of reassessment for a fair determination of duties owed on the damaged goods, with all aspects of duty remission and damage assessment left open for further review.</description>
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