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    <description>The Tribunal ruled in favor of the appellants, overturning the duty and penalty decisions based on the established legitimacy of the transaction and the lack of evidence supporting clandestine removal. The confiscation of goods and truck was set aside due to procedural lapses in issuing the show cause notice, although the duty on the goods was confirmed but with reduced penalties.</description>
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      <description>The Tribunal ruled in favor of the appellants, overturning the duty and penalty decisions based on the established legitimacy of the transaction and the lack of evidence supporting clandestine removal. The confiscation of goods and truck was set aside due to procedural lapses in issuing the show cause notice, although the duty on the goods was confirmed but with reduced penalties.</description>
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