2006 (3) TMI 391

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..... Pardeshi, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. -  Challenge in the present appeal is only to personal penalty of Rs. 2,00,000/- (Rupees two lakhs only) imposed under Section 114 of the Customs Act, on the finding that they had mis-declared the exported goods to draw more benefit under DEPB Scheme. The ld. Advocate appearing for the appellants submits that....