Exporter Penalized u/s 114(i) of Customs Act for Missing Signature on Shipping Bill, Contravening Regulations.

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....Penalty u/s 114 (i) of the CA 1962 - shipping bill did not contain the signature of the exporter authorizing the export of the goods /reading books. It is very clear that there has been contravention of law of Customs Act by the appellant - penalty upheld - AT....