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2009 (12) TMI 818 - AT - CustomsPenalty u/s 114 of CA - import of prohibited item - Red Sanders Logs - Held that: - The goods were stuffed in the container under the Central Excise supervision and the red sanders logs were substituted en route to the Chennai Port. It is intriguing to find that the seals were not tampered with and they were intact at the time of examination of the consignments. The impugned order does not contain any material to conclude that the exporter either knew that the goods were liable to confiscation or did something or omitted to do something which commission or omission tendered the goods liable to confiscation - penalty cannot be sustained - appeal allowed - decided in favor of appelalnt.
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