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    <title>2019 (11) TMI 575 - CALCUTTA HIGH COURT</title>
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    <description>The appeal was admitted on a substantial question of law concerning whether the tribunal erred in not considering the DRI report and relied materials and in its interpretation of the Customs Valuation Rules, 2007, with the merits left for hearing. The prayer to implead the DRI was refused because both sides were authorities under the Central Government; instead, the appeal was treated as one by the Union of India, with liberty to customs and the DRI to make submissions. Leave was granted to include the DRI report and related materials in the paper books, and procedural directions were issued for notice, filing, and listing, while the interim stay application was disposed of.</description>
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      <description>The appeal was admitted on a substantial question of law concerning whether the tribunal erred in not considering the DRI report and relied materials and in its interpretation of the Customs Valuation Rules, 2007, with the merits left for hearing. The prayer to implead the DRI was refused because both sides were authorities under the Central Government; instead, the appeal was treated as one by the Union of India, with liberty to customs and the DRI to make submissions. Leave was granted to include the DRI report and related materials in the paper books, and procedural directions were issued for notice, filing, and listing, while the interim stay application was disposed of.</description>
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