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    <title>2001 (7) TMI 786 - CEGAT, NEW DELHI</title>
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    <description>The Tribunal upheld the imposition of the penalty on the appellant under Section 114 of the Customs Act for involvement in an attempted illegal export. The appellant&#039;s request for waiver of pre-deposit was denied due to insufficient evidence of financial hardship and active participation in the illegal export scheme. The Tribunal directed the appellant to deposit 25% of the penalty amount within six weeks for the appeal to proceed.</description>
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    <pubDate>Thu, 19 Jul 2001 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=100194</link>
      <description>The Tribunal upheld the imposition of the penalty on the appellant under Section 114 of the Customs Act for involvement in an attempted illegal export. The appellant&#039;s request for waiver of pre-deposit was denied due to insufficient evidence of financial hardship and active participation in the illegal export scheme. The Tribunal directed the appellant to deposit 25% of the penalty amount within six weeks for the appeal to proceed.</description>
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