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    <title>2020 (2) TMI 9 - CESTAT MUMBAI</title>
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    <description>The Tribunal allowed the appeal by way of remand, emphasizing the importance of considering self-assessment orders as appealable under Section 128 of the Customs Act. The judgment serves as a significant interpretation of the law regarding the appealability of self-assessment orders and the obligation of authorities to decide appeals on their merits. The Tribunal set aside the impugned order and remanded the matter back to the Commissioner with a directive to decide the appeal on its merits after providing a reasonable opportunity of hearing to the appellant.</description>
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