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    <title>2019 (6) TMI 1282 - CALCUTTA HIGH COURT</title>
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    <description>The Court held that the matter concerning the valuation of imported goods and compliance with duty-free importation regulations constituted a valuation dispute falling outside its jurisdiction. The Tribunal clarified that goods valued below the specified amount did not prohibit importation, allowing for release upon fulfilling obligations. The Court acknowledged the appellants&#039; genuine attempt to seek redress but directed them to pursue the matter in a more appropriate forum due to the nature of the dispute being one of valuation interpretation beyond the Court&#039;s mandate.</description>
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