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    <title>2019 (10) TMI 1336 - CESTAT KOLKATA</title>
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    <description>The Tribunal set aside the impugned order, finding that the adjudicating authority did not follow the correct valuation procedure and that the CSIR-CLRI report was influenced by the DRI. The penalties imposed on the appellant company and its director were also set aside. The appeals were allowed, and the confiscation of goods and denial of Drawback benefits were deemed unsustainable.</description>
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      <description>The Tribunal set aside the impugned order, finding that the adjudicating authority did not follow the correct valuation procedure and that the CSIR-CLRI report was influenced by the DRI. The penalties imposed on the appellant company and its director were also set aside. The appeals were allowed, and the confiscation of goods and denial of Drawback benefits were deemed unsustainable.</description>
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