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of Interpretation of Section 11(2) of FTDR Act, 1992 - penalty cannot be levied for non-fulfillment of export obligations under Letter of Permission/Undertaking if there is no allegation of attempting to make export/import in contravention of provisions of Act, Rules, Orders or Foreign Trade Policy - impugned order imposing penalty for shortfall in export of manufactured goods without any contravention is without authority and quashed - petition allowed in line with Supreme Court ruling in similar circumstances.
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