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2014 (11) TMI 153

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.... JUDGEMENT Per: S S Kang: Heard both sides. 2. Applicant filed this application for waiver of pre-deposit of penalty of Rs. 7,00,000/- imposed under Section 114(i) of the Customs Act, 1962. The penalty imposed on the applicant as applicant try to export Non-Basmati Rice under the guise of Basmati Rice. The export of non-basmati rice is prohibited in terms of DGFT notification No. 38/20....

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