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2018 (3) TMI 1013 - AT - CustomsExport of goods without having the license for export - Muriate of Potash - restricted item - Held that: - there is negligence on the part of the appellant because before making the shipping bill, he has neither inspected the documents nor the goods or its literature. But fact remains that the export item is a chemical item and appellant is not a chemical expert - the quantum of penalty reduced - appeal allowed in part.
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