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    <description>The Appellate Tribunal allowed the appeal, setting aside the impugned order due to the invalid show cause notice issued by DRI officers and the lack of concrete evidence to reject the transaction value of the imported goods. The judgment emphasized the importance of proper authority in issuing show cause notices and the necessity of substantial evidence in challenging transaction values for customs valuation purposes.</description>
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      <description>The Appellate Tribunal allowed the appeal, setting aside the impugned order due to the invalid show cause notice issued by DRI officers and the lack of concrete evidence to reject the transaction value of the imported goods. The judgment emphasized the importance of proper authority in issuing show cause notices and the necessity of substantial evidence in challenging transaction values for customs valuation purposes.</description>
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