2000 (11) TMI 971

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..... nt. [Order per : Gowri Shankar, Member (T)]. Penalty of Rs. 1 lakh has been imposed on the applicant on the finding of the Commissioner that plastic beads exported by it were overvalued, and hence liable to confiscation under clause (d) of Section 113 of the Act. 2. The show cause notice alleged the goods to be attempted to be exported illegally on the ground that Section 3(3) of the F .....

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