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    <description>The Tribunal allowed the appeal, ruling that the penalty under Rule 27 was unwarranted as the re-warehousing certificates were eventually accepted, leading to the conclusion that no breach of Rule 20 occurred. The Tribunal set aside the penalty imposed by lower authorities, deeming it unsustainable, and provided for consequential relief if applicable.</description>
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      <description>The Tribunal allowed the appeal, ruling that the penalty under Rule 27 was unwarranted as the re-warehousing certificates were eventually accepted, leading to the conclusion that no breach of Rule 20 occurred. The Tribunal set aside the penalty imposed by lower authorities, deeming it unsustainable, and provided for consequential relief if applicable.</description>
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