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    <description>The appeal by M/s. Coronation Spinning Mills was successful after the Supreme Court directed the Tribunal to reconsider the case despite a filing delay. The dispute involved goods clearance at Calcutta Port under specific import restrictions favoring certain regions, deemed unconstitutional by the Calcutta High Court. Relying on previous judgments, the Tribunal allowed the appeal, granting relief to the appellants in line with legal precedents and constitutional provisions.</description>
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