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    <title>2009 (3) TMI 732 - CESTAT, CHENNAI</title>
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    <description>The Appellate Tribunal CESTAT, Chennai, ruled in favor of the appellants, holding that they did not contravene the provisions of Section 111(d) or (m) of the Customs Act. The impugned orders were set aside, and the appeals were allowed. The judgment emphasized the significance of legal precedents and the requirement for substantial evidence in decisions concerning the importation and valuation of goods.</description>
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