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    <title>2017 (12) TMI 725 - CESTAT ALLAHABAD</title>
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    <description>The Tribunal held that the appellant was entitled to the benefit of Section 80 of the Customs Act, 1962, allowing the appellant to exercise the re-export option for goods that were prohibited but declared. The Tribunal set aside the order, directing the return of confiscated goods to the appellant for removal from India. This decision underscored the significance of procedural fairness and safeguarding individuals&#039; rights under customs laws.</description>
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      <description>The Tribunal held that the appellant was entitled to the benefit of Section 80 of the Customs Act, 1962, allowing the appellant to exercise the re-export option for goods that were prohibited but declared. The Tribunal set aside the order, directing the return of confiscated goods to the appellant for removal from India. This decision underscored the significance of procedural fairness and safeguarding individuals&#039; rights under customs laws.</description>
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