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    <description>The Tribunal remanded the case back to the adjudicating authorities for re-examination of the evidence related to the rejection and re-determination of the transaction value of imported goods, confiscation of goods with IMEI numbers, and imposition of penalties. The appeals were allowed for a fresh adjudication based on the proper application of the relevant rules and consideration of all evidence, impacting the decision on penalties and confiscation of goods.</description>
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