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2018 (4) TMI 1433 - CESTAT MUMBAIPenalty u/s 114(1) of Customs Act, 1962 - fraudulent export of pharmaceutical drugs through three front companies - Duty Entitlement Pass Book scheme - Held that: - It would appear that M/S Sitara Shipping Ltd had issued bill of lading and received freight charges only upto Dubai whereas the consignment was destined for St. Petersberg. Furthermore, it would appear that Capt. Sahi instructed that twelve of the export containers be diverted to Colombo. Penalties not sustainable - appeal allowed.
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