False Materials Used in Export; No Confiscation as Goods Stayed in Customs; No Penalty u/ss 114(i), 114AA.

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....Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was only to supply goods in domestic area, therefore no penalty should have been imposed upon appellant either under Section 114(i) or under Section 114AA - AT....