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    <title>2018 (11) TMI 771 - GUJARAT HIGH COURT</title>
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    <description>The High Court quashed the Order-in-Original dated 31.12.2013 and remanded the matter to the Commissioner of Customs, Kandla, for fresh adjudication. This decision was influenced by parity with similar cases, financial hardship faced by the petitioner, and jurisdictional issues awaiting resolution by the Supreme Court.</description>
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