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    <description>The SC condoned a 16-day delay in filing the appeal and remanded the case regarding goods interception without a valid e-way bill. The Court directed the appellate authority to comprehensively review the export transaction, assess tax liability, and evaluate the appellants&#039; intent within 12 weeks. No wilful tax evasion was found, and the matter was sent back for a detailed reconsideration.</description>
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