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    <title>2022 (6) TMI 1229 - MADRAS HIGH COURT</title>
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    <description>The court set aside the penalty imposed on the petitioner, the Managing Director of the importing company, as the foundation of the case against the company was overturned by the CESTAT. The court emphasized the significance of judicial review and fair adjudication, annulling the penalty on the petitioner based on the specific facts and circumstances of the case.</description>
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      <description>The court set aside the penalty imposed on the petitioner, the Managing Director of the importing company, as the foundation of the case against the company was overturned by the CESTAT. The court emphasized the significance of judicial review and fair adjudication, annulling the penalty on the petitioner based on the specific facts and circumstances of the case.</description>
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