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2009 (7) TMI 344 - AT - CustomsImposition of penalty - neither there is any allegation in the show cause notice nor any finding in the impugned order regarding appellant-company’s role in the substitution of red sanders logs in place of processed saw dust - that there is no allegation in the show cause notice regarding the involvement of the company in removing the declared goods enroute by stuffing red sanders by way of concealment – company is not liable to penalty under Section 114(i) of the Customs Act, 1962
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