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    <title>2016 (3) TMI 297 - CESTAT AHMEDABAD</title>
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    <description>The Tribunal upheld the impugned order with modifications, emphasizing the importance of accurate sample drawl, compliance with LOP conditions, and distinguishing between used and new goods for customs clearance. The decision allowed for the segregation of bar code portions for re-export and clearance of the remaining goods with reduced fines and penalties, as the goods were found to be new, free from contamination, and intended for export-oriented manufacturing.</description>
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      <link>https://www.taxtmi.com/caselaws?id=325113</link>
      <description>The Tribunal upheld the impugned order with modifications, emphasizing the importance of accurate sample drawl, compliance with LOP conditions, and distinguishing between used and new goods for customs clearance. The decision allowed for the segregation of bar code portions for re-export and clearance of the remaining goods with reduced fines and penalties, as the goods were found to be new, free from contamination, and intended for export-oriented manufacturing.</description>
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