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    <title>2019 (11) TMI 850 - DELHI HIGH COURT</title>
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    <description>The High Court allowed the recall of the order dated 11.12.2018 concerning valuation under Section 130 of the Customs Act, directing the appeal to be heard. It was determined that the appeal was maintainable as it did not involve questions on customs duty rates or goods valuation. The Court disposed of the appeal by remanding the matter to the original adjudicating authority for further proceedings, ensuring compliance with legal guidelines and specific circumstances outlined in the judgment. The Tribunal was instructed to proceed by issuing fresh notices to the parties involved.</description>
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      <description>The High Court allowed the recall of the order dated 11.12.2018 concerning valuation under Section 130 of the Customs Act, directing the appeal to be heard. It was determined that the appeal was maintainable as it did not involve questions on customs duty rates or goods valuation. The Court disposed of the appeal by remanding the matter to the original adjudicating authority for further proceedings, ensuring compliance with legal guidelines and specific circumstances outlined in the judgment. The Tribunal was instructed to proceed by issuing fresh notices to the parties involved.</description>
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