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2017 (3) TMI 833 - CESTAT MUMBAIImposition of penalties u/s 114(i) of the CA, 1962 - imposition on the ground that appellant had abetted M/s. Shree Khatoo Exports Ltd. in defrauding the Government by issuing shipping bills for Africa but unloaded the consignments at Dubai, which enabled M/s. Shree Khatoo Exports Ltd. to claim ineligible drawback - Held that: - the adjudicating authority has sought to impose penalty under surmises - the provisions of Section 114(i) of the CA, 1962, is not attracted - appeal allowed - decided in favor of appellant.
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