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    <title>2020 (3) TMI 269 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal partly allowed the appeals by setting aside the enhancement of the value of goods based on a policy circular, reducing redemption fines and penalties imposed under the Customs Act, 1962, and emphasizing the importance of adhering to principles of natural justice. The Tribunal found that relying solely on the floor price specified in the circular for enhancing the value was not sustainable and that the Adjudicating Authority violated the principle of natural justice by not providing necessary information or notice to the appellant.</description>
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