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1992 (1) TMI 221 - CEGAT, CALCUTTAExtract: .......he above findings, we hold that the Department has failed to prove that the appellant had attempted to export the goods and, therefore, the imposition of penalty of Rs. 10,000/- under Section 114 of the Customs Act is not in order and we set aside the same. The appeal is accordingly allowed. The appellant is entitled for the consequential benefits.
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