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    <description>The Tribunal remanded the case to the adjudicating authority for a detailed enquiry to determine whether the goods imported for the Pondicherry project were shifted to and installed in Goa, ensuring compliance with Project Import regulations. The judgment in the case of Jacsons Thevara was considered relevant, and the necessity of factual investigation before reaching a conclusion was emphasized to uphold the integrity of Project Import conditions.</description>
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