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    <title>2023 (1) TMI 814 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal ruled in favor of the Appellants, setting aside the impugned orders and allowing the appeals with consequential relief. The judgment emphasized that the Urea imports through State Trading Enterprises (STEs) were in accordance with the ITC Policy and permissions granted, dismissing allegations of contravention. The decision highlighted the significance of interpreting policy language, past practices, and permissions in determining the legality of imports and the imposition of penalties under the Customs Act 1962.</description>
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