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    <description>The Tribunal ruled in favor of the appellants, setting aside the impugned orders of the Commissioner of Customs (Appeals) and allowing all appeals with consequential relief. The decision was based on the interpretation of the exemption clause under Notification No. 102/2007-Customs, emphasizing the eligibility of trader-importers for the benefit of the notification despite non-declaration of duty in invoices, in line with a previous Tribunal decision.</description>
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