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    <title>Goods exported from SEZ rejected by customer</title>
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    <description>Customs and FEMA do not provide for rejection of goods abroad on quality grounds; quality disputes are contractual. Exporters must state value, quality and description in Shipping Bills and certify conformity with the export contract; breach of this certification under Rule 11 of the Foreign Trade (Regulation) Rules, 1993 attracts penal action.</description>
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