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    <title>2017 (8) TMI 1399 - CESTAT KOLKATA</title>
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    <description>The appeal involved issues regarding the treatment of FOB price as cum-duty and the enhancement of the value of exported goods. The Tribunal directed the department to provide contemporary documents to the appellant for a response within three weeks. The adjudicating authority was instructed to decide the matter on merit after granting a reasonable opportunity for a hearing, allowing both parties to present fresh evidence. As a result, the appeal was partly allowed under specific conditions.</description>
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      <description>The appeal involved issues regarding the treatment of FOB price as cum-duty and the enhancement of the value of exported goods. The Tribunal directed the department to provide contemporary documents to the appellant for a response within three weeks. The adjudicating authority was instructed to decide the matter on merit after granting a reasonable opportunity for a hearing, allowing both parties to present fresh evidence. As a result, the appeal was partly allowed under specific conditions.</description>
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