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    <description>The appellate tribunal set aside the first appellate authority&#039;s order due to inadequate reasoning on loading the price of imported goods. The tribunal emphasized the necessity for a detailed analysis of the relationship between the foreign supplier and the appellant to determine the influence on pricing. The matter was remitted back to the first appellate authority for a comprehensive review and a well-supported decision adhering to natural justice principles, underscoring the importance of thorough reasoning in valuation decisions involving foreign suppliers and domestic entities.</description>
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