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    <title>2005 (4) TMI 183 - CESTAT, NEW DELHI</title>
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    <description>The Tribunal partially allowed the appeals by setting aside the penalties imposed on the company and its Director, acknowledging that the failure to fulfill export obligations was not deliberate but due to genuine difficulties beyond their control. The Tribunal found that the failure to meet export obligations was not intentional but due to bona fide difficulties, leading to the penalties being overturned based on previous judgments and lack of appeals by other Directors.</description>
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      <description>The Tribunal partially allowed the appeals by setting aside the penalties imposed on the company and its Director, acknowledging that the failure to fulfill export obligations was not deliberate but due to genuine difficulties beyond their control. The Tribunal found that the failure to meet export obligations was not intentional but due to bona fide difficulties, leading to the penalties being overturned based on previous judgments and lack of appeals by other Directors.</description>
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