Appellant Cleared of Misdeclaration Charges in Attempted Export to Nepal Due to Lack of Evidence.

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....Misdeclaration of export goods - attempt to export antiques and other goods from India into Nepal - no legal/ admissible evidence had been brought on record to show the involvement of the appellant or that he was guilty of any act or omission or even guilty of abatement of such illegal act so as to fasten the penal liability....