2005 (10) TMI 443

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..... Order per : P.G. Chacko, Member (J)]. - This application seeks waiver of predeposit and stay of recovery in respect of an amount of penalty of Rs. 30,000/-imposed on the applicants by the lower authorities under Section 114 of the Customs Act. 2. After examining the records and hearing both sides, we find that the goods in question had already been exported by the assessee and hence the lowe .....

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