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    <title>2017 (2) TMI 45 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeals by remanding the matter to the Commissioner (Customs), Ahmedabad, within four months. The Tribunal held that the duty liability imposed jointly and severally on the appellants was unjustified, emphasizing the need for relevant documents for a fair defense. The appellants were granted the opportunity for a proper hearing and submission of evidence, in line with principles of natural justice. The case outcome favored the appellants, ensuring their right to due process and a fair defense.</description>
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      <description>The Tribunal allowed the appeals by remanding the matter to the Commissioner (Customs), Ahmedabad, within four months. The Tribunal held that the duty liability imposed jointly and severally on the appellants was unjustified, emphasizing the need for relevant documents for a fair defense. The appellants were granted the opportunity for a proper hearing and submission of evidence, in line with principles of natural justice. The case outcome favored the appellants, ensuring their right to due process and a fair defense.</description>
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