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2010 (1) TMI 1043 - AT - CustomsExtract: .......i by attempt to export red sanders. In these circumstances, the provisions of Section 114 of the Customs Act are not attracted against the appellants. I, therefore, set aside the impugned order in so far as it relates to imposition of penalty on the two appellants herein and allow these two appeals. (Order dictated and pronounced in the open Court)
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