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    <title>2008 (10) TMI 497 - CESTAT, KOLKATA</title>
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    <description>The tribunal ruled in favor of the appellant, except for confirming the penalty imposed by lower authorities due to procedural irregularity in exporting goods from a port outside the jurisdictional Commissioner. The tribunal emphasized that such irregularity should not hinder granting relief unless there is clear evidence of revenue implications. The impugned order was partially set aside, with reasons for the decision to be pronounced in open court on a specified date.</description>
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      <description>The tribunal ruled in favor of the appellant, except for confirming the penalty imposed by lower authorities due to procedural irregularity in exporting goods from a port outside the jurisdictional Commissioner. The tribunal emphasized that such irregularity should not hinder granting relief unless there is clear evidence of revenue implications. The impugned order was partially set aside, with reasons for the decision to be pronounced in open court on a specified date.</description>
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