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    <description>The Appellate Tribunal allowed the appeal and remanded the case for a fresh speaking order, criticizing the lower authority&#039;s flawed evidence appraisal and benefit of doubt extension to the respondents. The Tribunal emphasized the necessity of accurate evaluation of evidence and legal principles in determining duty liability and compliance with export obligations under the Customs Act. The decision highlighted the importance of fair decision-making processes and precise interpretation of facts to ensure justice and adherence to Customs regulations.</description>
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