2001 (1) TMI 396

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..... ed in this appeal, the Commissioner has ordered adjustment of fine of Rs. 1.00 lakh in lieu of confiscation of goods already having been exported and imposed a penalty of Rs. 10,000/- on the appellant on the ground that the goods which were exported by it were liable to confiscation under clauses (d) and (i) of Section 113 of the Act. 2. The advocate for the appellant does not deny that the prop .....

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