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    <title>1995 (7) TMI 186 - CEGAT, MADRAS</title>
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    <description>The Tribunal allowed the appeal, ruling in favor of the appellants and holding that they were not liable for confiscation or penalty under the Customs Act. The decision was based on the finding that the goods were exported as per order specifications, accepted by the buyer, and compliant with export obligations against the DEEC book. The Tribunal emphasized that the goods met the required characteristics and specifications, rejecting allegations of mis-description and deliberate mis-declaration, thus granting the appellants the benefit of doubt and absolving them of liability.</description>
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      <title>1995 (7) TMI 186 - CEGAT, MADRAS</title>
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      <description>The Tribunal allowed the appeal, ruling in favor of the appellants and holding that they were not liable for confiscation or penalty under the Customs Act. The decision was based on the finding that the goods were exported as per order specifications, accepted by the buyer, and compliant with export obligations against the DEEC book. The Tribunal emphasized that the goods met the required characteristics and specifications, rejecting allegations of mis-description and deliberate mis-declaration, thus granting the appellants the benefit of doubt and absolving them of liability.</description>
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