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2019 (9) TMI 77

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....r the Respondent ORDER Per : Mr. Ashok Jindal The appellants are in appeals against the impugned order seeking leniency for the quantum of penalty imposed on them under Section 114 and 114 AA of the Customs Act, 1962. 2. The facts of the case are that the appellants declared nut and bolts to be exported while filing the shipping bill. On examination of the container, the goods were found Muri....