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    <title>1987 (5) TMI 192 - CEGAT, MADRAS</title>
    <link>https://www.taxtmi.com/caselaws?id=73140</link>
    <description>The court upheld penalties imposed under Section 114 of the Customs Act, 1962 for attempted illegal export and concealment of goods. Despite challenges to the establishment of attempted illegal export and the admissibility of incriminating statements, the judge found compelling evidence supporting the charges. The appellants&#039; arguments regarding lack of specific penal provision mention, jurisdictional issues, and contravention under Customs Act sections were dismissed. Different penalties were imposed based on individual involvement, with a substantial penalty on M/s. Rajathi Agencies due to the value of the goods intended for illegal export. The judgment affirmed the penalties, holding the appellants liable under the Customs Act, 1962.</description>
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    <pubDate>Thu, 21 May 1987 00:00:00 +0530</pubDate>
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      <title>1987 (5) TMI 192 - CEGAT, MADRAS</title>
      <link>https://www.taxtmi.com/caselaws?id=73140</link>
      <description>The court upheld penalties imposed under Section 114 of the Customs Act, 1962 for attempted illegal export and concealment of goods. Despite challenges to the establishment of attempted illegal export and the admissibility of incriminating statements, the judge found compelling evidence supporting the charges. The appellants&#039; arguments regarding lack of specific penal provision mention, jurisdictional issues, and contravention under Customs Act sections were dismissed. Different penalties were imposed based on individual involvement, with a substantial penalty on M/s. Rajathi Agencies due to the value of the goods intended for illegal export. The judgment affirmed the penalties, holding the appellants liable under the Customs Act, 1962.</description>
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      <pubDate>Thu, 21 May 1987 00:00:00 +0530</pubDate>
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