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    <title>SEZ Unit Caught Misdeclaring Defective Metal Sheets; Buyer Knew, Seller Claims Ignorance in Import Fraud Case.</title>
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    <description>Misdeclaration of goods - SEZ unit - importing seconds and defective metal sheets and clearing them to domestic tariff area – This was a strange situation - The buyer who was receiving goods knows what are the goods and their classification but the seller/importer/manufacturer does not know. - AT</description>
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