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2000 (6) TMI 38 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: ....... have no relevance to the facts of the present case. In the present case misdeclaration was an attempt to export the goods which has been proved as stated hereinabove. In the above circumstances, the provisions of Section 113(i) stood attracted. 6. We do not see any reason to interfere with the order of CEGAT. Writ Petition is rejected accordingly.
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