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2009 (4) TMI 687 - AT - CustomsConfiscation and penalty - Illegal export of Indian currency - Held that: - Since the violation by the respondent passenger is procedural in nature, the prayer of the revenue for enhancement of the fine and penalty is rejected as no ground for enhancement has been made out - The prayer of the respondents in the cross-objection for reduction of the quantum of both fine and penalty finds favour with us, as it was only a procedural lapse on the part of the respondent not to have obtained a valid Reserve Bank of India permit to take Indian Currency outside India.
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