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    <description>The Tribunal set aside the penalties imposed on the appellants for shortage of raw materials, despite upholding the duty demand. The lack of evidence supporting clandestine removal of the goods led to the decision to overturn the penalties for the company and two employees.</description>
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      <description>The Tribunal set aside the penalties imposed on the appellants for shortage of raw materials, despite upholding the duty demand. The lack of evidence supporting clandestine removal of the goods led to the decision to overturn the penalties for the company and two employees.</description>
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