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    <title>Court Evaluates Genuine Intent of Belated Export to Fulfill Obligation and Achieve Duty Remission Incentives Goals.</title>
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    <description>Failure to fulfil export obligation - it is important whether the belated export which he proposes to make is genuine or not. If the belated export is genuine, the purpose of the policy of generating more export earnings, by granting duty remission incentives would be fulfilled. - HC</description>
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