https://www.taxtmi.com/caselaws?id=109821 The Tribunal upheld the fine imposed under Section 132 of the Customs Act for filing a bill of export without presenting the goods, despite subsequent exports made under a fresh bill. The fine was reduced to Rs. 10,000 due to the circumstances. The penalty imposition was set aside as there was no prior proposal in the show cause notice, leading to the appeal being disposed of accordingly. en-us Mon, 24 Mar 2003 00:00:00 +0530 Thu, 12 Apr 2012 11:22:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109821 The Tribunal upheld the fine imposed under Section 132 of the Customs Act for filing a bill of export without presenting the goods, despite subsequent exports made under a fresh bill. The fine was reduced to Rs. 10,000 due to the circumstances. The penalty imposition was set aside as there was no prior proposal in the show cause notice, leading to the appeal being disposed of accordingly. Case-Laws Customs Mon, 24 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109821