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    <title>2022 (4) TMI 1412 - MADRAS HIGH COURT</title>
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    <description>The Court granted the petitioner the opportunity to re-export the intercepted Areca Nuts if found to be prohibited, in line with a previous case precedent. Customs was directed to classify the goods, complete necessary procedures, and allow re-export, subject to relevant fees and penalties under the Customs Act. The Court&#039;s decision was based on ensuring fair treatment and following established procedures, providing the petitioner with a chance to address the issue within a specified timeline.</description>
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      <description>The Court granted the petitioner the opportunity to re-export the intercepted Areca Nuts if found to be prohibited, in line with a previous case precedent. Customs was directed to classify the goods, complete necessary procedures, and allow re-export, subject to relevant fees and penalties under the Customs Act. The Court&#039;s decision was based on ensuring fair treatment and following established procedures, providing the petitioner with a chance to address the issue within a specified timeline.</description>
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