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    <description>The Tribunal set aside the initial order and remanded the case for further review, emphasizing the need for a comprehensive assessment of export evidence and compliance with post-importation conditions under the Customs Act, 1962. The appeal by M/s Sunrise Industries India Ltd was disposed of, highlighting discrepancies in installation and export obligation fulfillment. The Tribunal underscored the necessity of providing adequate documentation to support compliance with regulatory requirements, ultimately requiring a fresh decision on duty liability and associated penalties.</description>
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