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    <title>1995 (1) TMI 224 - CEGAT, NEW DELHI</title>
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    <description>The appeals were allowed, and the Collector&#039;s order imposing penalties under Section 114 of the Customs Act, 1962 on two companies for a weight discrepancy in an export consignment was set aside. The penalties were deemed unjustifiable as the goods were not prohibited for export, nor were they dutiable or subject to drawback claims. The imposition of penalties based on misdeclaration of weight to obtain an import license was overturned for both companies involved.</description>
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