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    <title>2002 (10) TMI 475 - CEGAT, CHENNAI</title>
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    <description>The Tribunal allowed the re-export of goods despite alleged mis-declaration issues, emphasizing fair treatment and justice. The penalty was reduced to Rs. 25,000 from Rs. 1,00,000, considering the circumstances and losses suffered by the importers. The Tribunal criticized the narrow view of the lower authority and highlighted the importance of fair play in such cases, referencing relevant case laws to support its decision.</description>
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