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    <title>2003 (11) TMI 196 - CESTAT, MUMBAI</title>
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    <description>The Tribunal set aside the penalties imposed on the appellants, emphasizing the lack of grounds for penalty imposition under Section 114 of the Customs Act concerning the export goods. All three appeals were allowed, overturning the Commissioner&#039;s order on penalty imposition.</description>
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      <description>The Tribunal set aside the penalties imposed on the appellants, emphasizing the lack of grounds for penalty imposition under Section 114 of the Customs Act concerning the export goods. All three appeals were allowed, overturning the Commissioner&#039;s order on penalty imposition.</description>
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