2005 (8) TMI 558

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Full Text of the Document

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.... the Respondent. [Order per : S.S. Sekhon, Member (T)]. - The applicant in this case are aggrieved by the penalty of Rs. 1 lakh imposed on assessee under Section 114(i) of Customs Act, 1962. The application had sought to export a consignment of garment under claim of drawback, which was contested by the Department on the ground that the valuation declaration for this Garments to be exported ....