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    <title>2000 (2) TMI 264 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal set aside the order for confiscation and imposition of redemption fine and penalty, allowing the appeals for the appellants who imported Gas Can Refrigerant. The Tribunal held that imposing a redemption fine while permitting re-export is legally incorrect, as it would contradict the purpose of re-export. Citing precedents, the Tribunal concluded that simultaneous imposition of a fine and directing re-export cannot co-exist, granting relief to the appellants based on the Skantron and HCL Hewlett Packard cases.</description>
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    <pubDate>Mon, 14 Feb 2000 00:00:00 +0530</pubDate>
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      <title>2000 (2) TMI 264 - CEGAT, NEW DELHI</title>
      <link>https://www.taxtmi.com/caselaws?id=93279</link>
      <description>The Tribunal set aside the order for confiscation and imposition of redemption fine and penalty, allowing the appeals for the appellants who imported Gas Can Refrigerant. The Tribunal held that imposing a redemption fine while permitting re-export is legally incorrect, as it would contradict the purpose of re-export. Citing precedents, the Tribunal concluded that simultaneous imposition of a fine and directing re-export cannot co-exist, granting relief to the appellants based on the Skantron and HCL Hewlett Packard cases.</description>
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