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    <title>2007 (2) TMI 390 - CESTAT, CHENNAI</title>
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    <description>The appellate tribunal dismissed the department&#039;s appeal challenging the first appellate authority&#039;s decision in a case involving the import of mulberry raw silk. The tribunal criticized the department for not conducting tests to determine the grade of the imported silk and coercing the importer to accept an enhancement of value without concrete evidence. The tribunal upheld the appellate authority&#039;s order, emphasizing the importance of fair adjudication based on evidence rather than assumptions. The appeal was dismissed on 15-2-2007.</description>
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    <pubDate>Thu, 15 Feb 2007 00:00:00 +0530</pubDate>
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      <title>2007 (2) TMI 390 - CESTAT, CHENNAI</title>
      <link>https://www.taxtmi.com/caselaws?id=120832</link>
      <description>The appellate tribunal dismissed the department&#039;s appeal challenging the first appellate authority&#039;s decision in a case involving the import of mulberry raw silk. The tribunal criticized the department for not conducting tests to determine the grade of the imported silk and coercing the importer to accept an enhancement of value without concrete evidence. The tribunal upheld the appellate authority&#039;s order, emphasizing the importance of fair adjudication based on evidence rather than assumptions. The appeal was dismissed on 15-2-2007.</description>
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      <pubDate>Thu, 15 Feb 2007 00:00:00 +0530</pubDate>
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