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    <description>The Tribunal granted a waiver of duty and penalty to the applicant in a customs case involving imported readymade garments. Despite the Revenue&#039;s contentions on the classification of jackets and invoking specific tariff notes, the Tribunal found merit in the applicant&#039;s arguments based on proper declaration and examination of the goods. The Tribunal stayed the recovery process during the appeal, indicating a favorable outcome for the applicant.</description>
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