No Penalty for Failing to Submit Export Proof in 45 Days Due to Procedural Lapse; Duty and Interest Paid.

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Full Text of the Document

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....Levy of penalty - failure to produce proof of export within 45 days of export as prescribed under the said Notification - it is a procedural lapse only - appellant has paid the duty along with interest to the extent of not submitting the proof of export - No penalty.....