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2008 (2) TMI 709 - AT - CustomsPenalty on Customs House Agent - Attempt to export prohibited commodity - Held that: - There is no evidence on record to indicate that, by obtaining the CHA’s signature for the purpose of filing the subject Shipping Bill for export of granite chips, Shri Chinnikrishnan was doing something which rendered the red sanders liable to confiscation. As a matter of fact, it was Shri Indirakumar who, admittedly, was in-charge of transportation of the goods from the CFS to the container terminal. The Revenue has not established that Shri Chinnikrishnan was aware of the intentions of Shri Indirakumar. No mens rea has been found on the part of Shri Chinnikrishnan in relation to the swapping of materials in the containers. Consequently, there can be no penalty under Section 114 of the Act on Shri Chinnikrishnan either - appeal allowed.
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