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2008 (3) TMI 160 - CESTAT, MUMBAIPenalty on appellants on ground that they purchased goods imported duty free & cleared by M/s. Bhagwanji G. Trivedi against the advance licenses in respect of which the license holder had not discharged export obligation - when the transaction took place appellants were unaware of the non-fulfillment of the export obligation by licence holder - at time of investigation only they had come to know about that - Such post-facto knowledge is not sufficient for imposition of penalty u/s 112(b)
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