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    <title>2013 (12) TMI 91 - CESTAT MUMBAI</title>
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    <description>The Tribunal ruled in favor of the appellants in a case concerning undervaluation of imported goods and time-barred show-cause notices. It was found that the imported goods were different from those used for valuation comparison, and the show-cause notices were issued beyond the statutory period without allegations of suppression or fraud, making them time-barred. As a result, the Tribunal set aside the challenged orders, allowed the appeals, and disposed of the stay applications accordingly.</description>
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      <title>2013 (12) TMI 91 - CESTAT MUMBAI</title>
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      <description>The Tribunal ruled in favor of the appellants in a case concerning undervaluation of imported goods and time-barred show-cause notices. It was found that the imported goods were different from those used for valuation comparison, and the show-cause notices were issued beyond the statutory period without allegations of suppression or fraud, making them time-barred. As a result, the Tribunal set aside the challenged orders, allowed the appeals, and disposed of the stay applications accordingly.</description>
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