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2013 (11) TMI 596 - CESTAT BANGALOREPenalty u/s 114 - Confiscation of red sanders wood logs - Held that:- Appellant has failed to make out a strong case against the penalty. At the same time, we have not found sufficient grounds for a hefty penalty of Rs. 8,00,000/- on the appellant. From the statements given by the appellant, it would appear that he was aware of the fact that some contravention of the provisions of the Customs Act was involved in the exportation - Prima facie case not in favour of assessee - Stay granted partly.
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