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2015 (12) TMI 648 - AT - CustomsViolation of Section 40 and Section 51 of the Customs Act, 1962 - confiscation of the goods under Section 113 (g) and to impose penalty under Section 114(iii) - Held that:- exporter and CHA have no control over the goods, once the goods enter into the port of export. I also find that the matter is squarely covered by the decision of the Hon'ble Bombay High Court in the case of Kusters Calico Machinery Ltd. (2010 (3) TMI 474 - BOMBAY HIGH COURT), relied upon by the appellant. Accordingly, following the ratio of Kusters Calico Machinery Ltd. (supra), I set aside the impugned order - Decided in favour of assessee.
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