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2017 (7) TMI 6 - CESTAT BANGALOREPenalty u/s 114(i) and 114(AA) of the Customs Act - export of prohibited item - non Basmati Rice - Held that: - the impugned order imposing the penalty on the appellants in view of the fact that they have exported non-basmati rice and wheat atta in violation of the notification banning the export of the same, is upheld - the Apex Court in the case of M/s. Kunal Travel (Cargo) Vs. CC & CE, Noida [2017 (4) TMI 880 - SUPREME COURT] has also justified the imposition of penalty in the similar fact situation - appeal dismissed - decided against appellant.
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