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    <description>Records a civil appeal in a customs dispute identified as Commissioner v. Guru Ispat Ltd.; the proceeding culminated in an appellate disposal with the appeal dismissed. The text furnishes only the case citation, bench composition, and the operative outcome without substantive reasoning or statutory interpretation. No operative changes to law or procedural prescriptions are stated; the note functions as a docket-level record of final disposition in a customs appeal.</description>
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