Penalty for attempt to export goods improperly, etc

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..... abets the doing or omission of such an act, shall be liable, - (i) in the case of goods in respect of which any prohibition is in force under this Act or any other law for the time being in force, to a penalty not exceeding three times the value of the goods as declared by the exporter or the value as determined under this Act, whichever is the greater; 1[(ii) in the case of dutiable goods, oth .....

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