No Penalty u/s 114A: Mis-declared Export Product Allegation Dismissed Due to Good Faith Belief in Classification.

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....Penalty u/s 114A - allegation of mis-declaring that export product - availing the benefit of VKGUY - Appellant was holding a bonafide belief that the oil is extracted by expelling process, the resultant meal will continue to be classified as expeller variety of oil cake meal - no penalty - AT....