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2004 (9) TMI 245

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..... e lower authority. 2. The appellant is a clearing agent. The allegation against him is that he allowed goods to be shipped without a let export order. The goods concerned were factory stuffed and were brought into the Customs area for the purpose of export after shipping bill is passed. The appellant noticed that no permission by the Customs was accorded for factory stuffing. He, therefore, requ .....

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