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2017 (5) TMI 1279 - CESTAT ALLAHABADPenalty u/s 114 (i), of CA, 1962 on CHA - export of prohibited goods - the exporter as well as the appellant CHA, had attempted export sub standard rice of non-Basmati quality prohibited by DGFT, vide N/N. 38(RE-2007)/2004-2009 dated 15/10/2007 - Held that: - no serious allegation have been made against the appellant-CHA. He accepts that he has been callous and/or negligent - no particular clause of the Regulation 13 of the CHALR, 2004 which have been violated, has been pointed out in the SCN - penalty not sustainable - appeal allowed - decided in favor of appellant-CHA.
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