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    <title>2019 (11) TMI 625 - GUJARAT HIGH COURT</title>
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    <description>The court allowed the petition, quashing the communication rejecting the re-export request. The petitioner was permitted to process the Shipping Bill for export as the goods were considered freely exportable after being cleared for home consumption. The court found no statutory basis for denying the export based on past irregularities, emphasizing compliance with duties and willingness to correct misdeclaration.</description>
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