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    <title>2025 (9) TMI 1351 - DELHI HIGH COURT</title>
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    <description>HC dismissed the appeal and upheld the already-imposed Rs.10 lakh penalty on the respondent for facilitating procurement of broker documents, arranging airway bills in a fictitious name, and coordinating changes to consignor/consignee and goods description to match a false baggage declaration in connection with illegal export of Red Sanders. The Court declined to impose the additional penalty under s.114AA (which would be five times the goods&#039; value) given the respondent&#039;s limited role, but left the legal question open for appropriate proceedings.</description>
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    <pubDate>Thu, 18 Sep 2025 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=778862</link>
      <description>HC dismissed the appeal and upheld the already-imposed Rs.10 lakh penalty on the respondent for facilitating procurement of broker documents, arranging airway bills in a fictitious name, and coordinating changes to consignor/consignee and goods description to match a false baggage declaration in connection with illegal export of Red Sanders. The Court declined to impose the additional penalty under s.114AA (which would be five times the goods&#039; value) given the respondent&#039;s limited role, but left the legal question open for appropriate proceedings.</description>
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