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    <description>The appeal was allowed, and the impugned order was set aside due to the lack of concrete evidence supporting the duty recovery claims and the presumption of production without proper verification or consideration of the appellant&#039;s compliance challenges.</description>
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      <description>The appeal was allowed, and the impugned order was set aside due to the lack of concrete evidence supporting the duty recovery claims and the presumption of production without proper verification or consideration of the appellant&#039;s compliance challenges.</description>
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