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    <title>2014 (3) TMI 927 - CESTAT BANGALORE</title>
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    <description>The Tribunal upheld the jurisdiction of a Single Member in customs matters, ruling that the issue did not require fresh determination of duty rate or goods&#039; value. An extension was granted for resolving exemption notification problems, with a requirement to produce a decision from the DGFT or make a pre-deposit. The Tribunal differentiated the case from a previous matter, emphasizing the need to await the DGFT&#039;s decision before imposing a pre-deposit. The judgment aimed to balance fairness and procedural requirements in the context of the specific circumstances presented.</description>
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