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1987 (4) TMI 244 - CEGAT, BOMBAYExtract: .......ns also. When the Collector is satisfied that the importer had not committed any offence or violated any of the provisions, the Collector would not be justified in imposing fine while permitting re-export of the goods. I, therefore, allow this appeal and set aside the fine imposed in lieu of re-shipment. The appellants be granted consequent relief.
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