Penalty Unsustainable: No Evidence of Clandestine Removal from Bonded Warehouse by Appellants for Export Manufacturing.

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....Penalty for Removal of goods from bonded premises without following proper procedure - Department has produced any evidence to prove that the goods have been clandestinely removed by the appellants from the bonded warehouse - the goods had been warehoused and undisputedly used for the manufacture of export goods, panalty is also not sustainable....