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    <title>2022 (4) TMI 788 - CESTAT AHMEDABAD</title>
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    <description>Concessional customs exemption under Notification No. 21/2002-Cus. for goods imported for an ONGC offshore project remained under reconsideration because the departmental challenge to the tribunal&#039;s earlier order in the appellants&#039; own matter was pending before the Gujarat High Court. In view of that pending proceeding, the appellate authority set aside the impugned order and remanded the matter for de novo adjudication after the High Court&#039;s decision, without finally sustaining or reversing the merits in this proceeding.</description>
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      <description>Concessional customs exemption under Notification No. 21/2002-Cus. for goods imported for an ONGC offshore project remained under reconsideration because the departmental challenge to the tribunal&#039;s earlier order in the appellants&#039; own matter was pending before the Gujarat High Court. In view of that pending proceeding, the appellate authority set aside the impugned order and remanded the matter for de novo adjudication after the High Court&#039;s decision, without finally sustaining or reversing the merits in this proceeding.</description>
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