Levy of penalty under Section 114(3) and 114AA - improper export of goods - the appellant have resorted...

Levy of penalty under Section 114(3) and 114AA - improper export of goods - the appellant have resorted to unauthorised modification /alteration in the shipping bill after the same was passed by the proper officer of the Customs, which amounts violation of provisions of Section 114AA - levy of penalty confirmed - AT .....

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