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2017 (11) TMI 972 - AT - CustomsPenalty - smuggling - Red Sanders Wood - Held that: - In the present case, the findings of the Adjudicating Authority that the appellant had not informed the police, which would not come within the purview of attempt to export goods improperly by the appellant. The word “attempt would indicate an intent combined with an act to export goods improperly.” So, the imposition of penalty under Section 114(i) on the appellant is not justified - appeal allowed - decided in favor of appellant.
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