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1994 (11) TMI 377 - PUNJAB AND HARYANA HIGH COURTExtract: .......is that the documents accompanying the goods should be corresponding to the nature of the trade. In the instant case, the corresponding documents were not accompanying the goods. Therefore, the imposition of penalties under section 14-B(7) of the Act is justified. There is no merit in the petition and the same is dismissed. Writ petition dismissed.
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