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    <description>The case involved allegations of overvaluation of exports by M/s. Helpline, leading to the recovery of DEPB credit. Goods were confiscated, and penalties imposed on the firm and individual partners. Issues of denial of natural justice and examination of concerned persons were raised. The Appellate Tribunal remanded the matter for de novo adjudication due to procedural irregularities, instructing a fair examination of grievances.</description>
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