2007 (2) TMI 387

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.... I have heard both sides on the appeal against the order of the Commissioner of Customs who has inter alia imposed a penalty of Rs. 1,00,000/- (Rupees one lakh only) upon the appellant herein who was an employee of the CHA M/s. Exffin Shipping (India) Ltd., on the ground that he had aided and abetted M/s. Aar Cee International in an attempt to fraudulent export of the night gowns which were over....