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2007 (5) TMI 496 - AT - CustomsPenalty on Customs House Agent - export of red sanders wood - Held that: - the appellants had no active role in the transactions that led to the confiscation of the contraband red sanderwood logs. The Commissioner did not find that the appellants had been knowingly involved in the attempt to export the sanderwood logs. The CHA or their Manager, the appellant Shri M.M. Parthasarathy being negligent, facilitated the attempt to unauthorisedly export the prohibited goods cannot be held to have been substantiated in the impugned order. Section 114(i) of the Customs Act does not contemplate penalty for negligence - appeal allowed - decided in favor of appellant.
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