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    <title>2019 (12) TMI 951 - CESTAT AHMEDABAD</title>
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    <description>The tribunal set aside the confiscation order of goods imported by an appellant in a Special Economic Zone (SEZ) due to jurisdictional issues. The order was deemed improper as it was issued by an officer lacking authority over SEZ units. Additionally, the tribunal found discrepancies in the valuation of goods, leading to an ex-parte order against the appellant. The case was remanded to the Adjudicating Authority for a fresh decision, emphasizing the importance of proper notice and consideration of all submissions.</description>
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      <description>The tribunal set aside the confiscation order of goods imported by an appellant in a Special Economic Zone (SEZ) due to jurisdictional issues. The order was deemed improper as it was issued by an officer lacking authority over SEZ units. Additionally, the tribunal found discrepancies in the valuation of goods, leading to an ex-parte order against the appellant. The case was remanded to the Adjudicating Authority for a fresh decision, emphasizing the importance of proper notice and consideration of all submissions.</description>
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