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2003 (8) TMI 317 - AT - CustomsExtract: .......Advocate also relied upon the decision in the case of Guru Ispat Limited v. CC (Port), Calcutta - 2003 (151) E.L.T. 384 (T) wherein the re-export of the goods was allowed when the foreign supplier had shipped the wrong goods. I, therefore, set aside the confiscation as well as the penalty on the Appellants and allow re-export of the impugned goods.
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