Penalties in respect of improper exportation of goods

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..... 3, or abets the doing or omission of such an act, shall be liable to penalties as follows: (i) In the case of goods in respect of which any prohibition is in force under Customs Act, 1962 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 the Customs Act, 1962, whichever is the .....

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