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2008 (10) TMI 107 - AT - CustomsAbetment in availing undue drawback - no finding of involvement of the appellant in the attempted illicit export – statement of co-accused relied upon while imposing penalty on appellant - Commissioner’s observation that the appellant had played an active role as financier and abetted the offence committed by co-accused is without any supporting evidence - penalty imposed on appellant is not sustainable without establishing that he had rendered the export goods liable for confiscation
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