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CHA Cleared of Aiding and Abetting Charges u/s 114(ii) Due to Clerical Error; No Penalty Imposed.

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....Penalty u/s 114(ii) - CHA is not guilty of aiding and abetting. - the CHA had the authorisation which it appears was not produced due to clerical error, but the fact has been stated and accepted by the exporter - No penalty on CHA - AT....