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2013 (5) TMI 740 - CESTAT CHENNAIPenalty - U/S 114 of the Act - Held that:- It is a case of mis-declaration of value and description of goods fro claiming undue export benefit. We have noticed that the goods have already been exported. After considering the submission of the learned counsel and the facts of the case, we modify the impugned order insofar as by reducing the penalty to Rs.50,000/- in Appeal No. C/108/2004 and Rs.75,000/- in Appeal No. C/109/2004 respectively and otherwise the impugned order is upheld.
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