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    <title>2022 (11) TMI 1159 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal by remanding the case for re-examination, emphasizing the need for finalizing provisional assessments before duty determination. The impugned order was set aside, directing the Adjudicating/Assessing Authority to proceed in accordance with the Customs Act and principles of natural justice. The appellant&#039;s claim regarding re-exported goods under Notification No. 104/94-Cus was to be re-evaluated by the assessing authority.</description>
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