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2001 (2) TMI 209 - CEGAT, MUMBAIExtract: .......not be penalised because it was not a party to the mis-statement is entirely without basis. It is our categorical and considered view that in such cases it is the importer of the goods who is liable to pay duty if at all duty liability arises. In any event the exporter cannot be asked to pay such duty. 6.Appeal allowed and impugned order set aside.
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