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2002 (3) TMI 327 - CEGAT, NEW DELHIExtract: .......he question of imposing any redemption fine and penalty does not arise. We, therefore, set-aside the same and allow re-export of goods without any redemption fine or penalty subject to other directions mentioned in the impugned order. Accordingly, we allow the appeal filed by M/s. Venus Gems and Jewellery and reject the appeal filed by the Revenue.
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