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2015 (8) TMI 1171 - MADRAS HIGH COURTAttempt to export goods improperly – Imposition of Penalty – Respondent was alleged to have filed shipping documents to export red sanders, which was prohibited, under guise of natural slate stone – Tribunal vide impugned order set aside order of Adjudicating Authority imposing penalty – Whether Tribunal was justified in setting aside penalty imposed under Section 114 of Customs Act – Held that:- seen from order of Tribunal that finding of Tribunal was that there was no material evidence or finding by Adjudicating Authority to come to conclusion that first respondent was having knowledge of export of goods improperly – Tribunal further held that there was no evidence to indicate that first respondent had knowledge of export of red sanders in consignment in guise of natural slate stone and that provisions of Sec.114 of the Customs Act was not attracted – In view of finding of Tribunal, no interfere was required – Decided in favour of Assesse.
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