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2017 (5) TMI 1071 - CESTAT HYDERABADPenalty u/s 114 of CA, 1962 - abetting or exporting of foreign currency - Held that: - there is nothing indicative that these appellants had abetted the doing or omission of an Act which would render the goods liable for confiscation u/s 113 - there is no concrete evidence against appellants as to come to the conclusion that they had in fact provided foreign exchange which was sought to be illegally exported and the entire case is built upon the statement of Shri Mohd. Aziz who is co-accused - penalties not sustainable - appeal allowed - decided in favor of appellant.
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