TMI BlogExport goods improperly – Use of false and incorrect material – Movement of goods outside Customs area...Export goods improperly – Use of false and incorrect material – Movement of goods outside Customs area cannot be liable to confiscation - Since role of appellant was only to supply goods in domestic area, therefore no penalty should have been imposed upon appellant either under Section 114(i) or under Section 114AA - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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