2001 (1) TMI 396

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....espondent. [Order]. -  In the order impugned in this appeal, the Commissioner has ordered adjustment of fine of Rs. 1.00 lakh in lieu of confiscation of goods already having been exported and imposed a penalty of Rs. 10,000/- on the appellant on the ground that the goods which were exported by it were liable to confiscation under clauses (d) and (i) of Section 113 of the Act. 2.&emsp....