2008 (7) TMI 1087

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....DER The Court :- Heard learned Counsel for the appellant. We have perused the order passed by the learned Tribunal. We have also noted that under section 114 of the Act a penalty for attempt to export goods can be imposed if it is done improperly. It has been held by the Tribunal as follows: "It is very clear from the legal provision under section 114(ii) which existed at the material time tha....