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    <title>2008 (10) TMI 411 - CESTAT,  NEW DELHI</title>
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    <description>Confiscation, redemption fine and penalty were examined in the context of an import said to be covered by a DGFT clarification and a later Board circular. The goods were found to have been imported before the cut-off date in the clarification, and the Tribunal noted its earlier decisions in similar matters. As the effect of the clarification and circular required fresh consideration, the impugned orders were set aside and the matter was remanded to the original authority for reconsideration in light of those instruments.</description>
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      <description>Confiscation, redemption fine and penalty were examined in the context of an import said to be covered by a DGFT clarification and a later Board circular. The goods were found to have been imported before the cut-off date in the clarification, and the Tribunal noted its earlier decisions in similar matters. As the effect of the clarification and circular required fresh consideration, the impugned orders were set aside and the matter was remanded to the original authority for reconsideration in light of those instruments.</description>
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