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2016 (9) TMI 274 - AT - CustomsImposition of penalty - Section 114(i) of the Customs Act, 1962 CHA export clearance attempt to illegally export Red Sanders proper authorization not taken by appellant - forged documents on the part of exporter Held that: - the CHA and its employee intentionally did not follow the regulation and dealt with unscrupulous person for handling the export container of red sanders. The appellants acted as conduit for enabling the smuggling of red sanders for illegal export imposition of penalty upheld appeal disposed off decided against appellant.
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