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2006 (5) TMI 318 - CESTAT, CHENNAIExtract: .......raudulent export and rendered the goods involved liable for confiscation is without basis. In the circumstances, I find the appellants to have been wrongly penalised. Accordingly, the appeals are liable to be allowed. The penalties imposed on the appellants are accordingly set aside with consequential relief. (Dictated and pronounced in open Court)
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