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    <title>2002 (7) TMI 832 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal partly allowed the appeal, ruling in favor of M/s. Rahul Associates regarding the origin of the imported shoes. The confiscation was limited to 936 pairs of Chinese origin, with adjusted penalties. Anti-dumping duty was imposed only on the Chinese origin pairs. The Tribunal emphasized the need for conclusive proof of origin beyond similar packing and found the evidence presented insufficient to prove the entire consignment was of Chinese origin.</description>
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      <title>2002 (7) TMI 832 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=299254</link>
      <description>The Tribunal partly allowed the appeal, ruling in favor of M/s. Rahul Associates regarding the origin of the imported shoes. The confiscation was limited to 936 pairs of Chinese origin, with adjusted penalties. Anti-dumping duty was imposed only on the Chinese origin pairs. The Tribunal emphasized the need for conclusive proof of origin beyond similar packing and found the evidence presented insufficient to prove the entire consignment was of Chinese origin.</description>
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