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    <description>The appellate authority allowed the appeal, setting aside the impugned Order-in-Original. The decision was based on flaws in the adjudicating authority&#039;s reliance on the CLRI report, the significance of the buyer&#039;s certification, and the show-cause notice being deemed time-barred under Section 28 of the Customs Act, 1962.</description>
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      <description>The appellate authority allowed the appeal, setting aside the impugned Order-in-Original. The decision was based on flaws in the adjudicating authority&#039;s reliance on the CLRI report, the significance of the buyer&#039;s certification, and the show-cause notice being deemed time-barred under Section 28 of the Customs Act, 1962.</description>
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