TMI Blog2008 (7) TMI 1087X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel for the appellant. We have perused the order passed by the learned Tribunal. We have also noted that under section 114 of the Act a penalty for attempt to export goods can be imposed if it is done improperly. It has been held by the Tribunal as follows: It is very clear from the legal provision under section 114(ii) which existed at the material time that penalty can be imposed under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to imposition of penalty on the two appellants in the present appeals, cannot be sustained. Hence, we set aside the impugned order in so far as it relates to the two appellants before us and allow their appeals. In view of that we do not find that there is any illegality in the order passed by the learned Tribunal. Hence the appeal being CUSTA No.5 of 2008 is dismissed. All parties conce ..... X X X X Extracts X X X X X X X X Extracts X X X X
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