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Appellants' Fraud Attempt in SEZ Import Case Denies Lenient Provisional Release of Goods.
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....Provisional release of goods - The negotiations for import were directly carried out by the appellants themselves with the foreign supplier but the import were routed through an intermediary in the SEZ Unit. - There was an apparent attempt to commit fraud and in these circumstances lenient view in imposing the condition of provisional release cannot be taken.....
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