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1988 (5) TMI 162 - CEGAT, CALCUTTAExtract: ........ 91. The department is also directed to release the balls for ball point pens and allow the re-export. However, the departmental authorities will be at liberty to take such precautions as may be necessary to ensure that the goods are actually re-exported. 92. The penalty amount is also directed to be refunded forthwith. 93. The Appeal is accepted.
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