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The judgment by the Appellate Tribunal CEGAT, New Delhi involved the importation of woollen/synthetic rags through Calcutta Port. The tribunal found in favor of the appellants on this issue but left open the question of non-registration with the Textile Commissioner for further review by lower authorities. The representatives argued that registration was implied due to the indents passing through the Textile Commissioner's office. The case was to be reconsidered for granting consequential relief based on these factual pleas.
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