2004 (12) TMI 417

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....nt. [Order (Oral)]. - There is a penalty of Rs. 1.00 lakh on the appellants under Section 114(i) of the Customs Act. This penalty is based on a finding that certain goods exported under 10 shipping bills were liable to confiscation under Section 113 of the Act and that it was the appellant who by his commission/omission rendered the goods so liable. Ld. Consultant for the appellants claims t....