Penalties under Customs Act Sections 114(i) & 114(iii) not inferred from familiarity in overvalued goods case.

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....Penalty u/s 114 (i) and 114 (iii) of the Customs Act, 1962 - exports of overvalued and sub standards goods - Only on the basis of familiarity between the two, it cannot lead to inference of Appellant having committed any illegal act.....