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    <title>1997 (12) TMI 113 - Supreme Court</title>
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    <description>The Supreme Court allowed the appeal, overturning the Customs, Excise and Gold (Control) Appellate Tribunal&#039;s decision regarding the import of goods. The Court found that the Tribunal&#039;s order did not assess whether the goods were genuinely scrap or serviceable material, leading to a remand of the appeal for a fresh hearing on its merits. The Tribunal was instructed to consider all aspects of the case before making a decision, emphasizing a comprehensive review. The respondent was directed to pay the costs of the appeal for a fair examination based on the merits presented during the new hearing.</description>
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    <pubDate>Wed, 10 Dec 1997 00:00:00 +0530</pubDate>
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      <title>1997 (12) TMI 113 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=44771</link>
      <description>The Supreme Court allowed the appeal, overturning the Customs, Excise and Gold (Control) Appellate Tribunal&#039;s decision regarding the import of goods. The Court found that the Tribunal&#039;s order did not assess whether the goods were genuinely scrap or serviceable material, leading to a remand of the appeal for a fresh hearing on its merits. The Tribunal was instructed to consider all aspects of the case before making a decision, emphasizing a comprehensive review. The respondent was directed to pay the costs of the appeal for a fair examination based on the merits presented during the new hearing.</description>
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      <pubDate>Wed, 10 Dec 1997 00:00:00 +0530</pubDate>
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