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2012 (9) TMI 80 - AT - CustomsDemand of duty - appellants had not fulfilled the export obligation in terms of quantity of the goods to be cleared under the export licence – Held that:- Export obligation falling short in terms of quantity. There is no allegation in the show cause notice or finding in the order-in-original that the goods imported for fulfilling the export obligation had been diverted for some other purposes. In the absence of any evidence that the appellants had diverted duty free import for any other purposes for fulfilling the export obligation - penalty under Section 112 of Customs Act reduced
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