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    <title>2023 (4) TMI 669 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal allowed the appeal, set aside the impugned order, and remitted the case back to the original authority for fresh consideration. The original authority was instructed to verify the genuineness of the transaction between the appellant and the foreign supplier, including payment details, agreements, purchase orders, quality inspection reports, and actual transaction values related to the disputed transactions. The Tribunal emphasized the need for compliance with the principles of natural justice and granted the appellant an opportunity for a personal hearing before making a decision on the valuation issue.</description>
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      <description>The Tribunal allowed the appeal, set aside the impugned order, and remitted the case back to the original authority for fresh consideration. The original authority was instructed to verify the genuineness of the transaction between the appellant and the foreign supplier, including payment details, agreements, purchase orders, quality inspection reports, and actual transaction values related to the disputed transactions. The Tribunal emphasized the need for compliance with the principles of natural justice and granted the appellant an opportunity for a personal hearing before making a decision on the valuation issue.</description>
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