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    <description>The appeal was remanded by the Tribunal to the adjudicating authority due to delays in adjudication and issues regarding the loading of the value of imported goods. The Tribunal criticized the lower authorities for their inaction and emphasized the importance of timely adjudication. The matter was sent back for re-examination to ensure compliance with principles of natural justice. The Tribunal also addressed the validity of seeking adjournment for personal reasons and the consideration of fresh grounds and evidence, directing a fresh examination of all issues.</description>
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