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2013 (11) TMI 599 - AT - CustomsPenalty u/s 114 - Export attempt of restricted item - Held that:- CFS received the goods without the shipping bills. It is noted that there is clear admission on the part of CFS and his employee. Section 114(i) of Customs Act, 1962 prescribes imposition of penalty for attempt to export goods illegally, on any person who, in relation to any goods, does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113 of the Customs Act, 1962 - there is no dispute about the fact that goods are liable for confiscation. It is also noticed that there is clear violation of the rules and therefore penalty is imposable - Asseessee directed to make pre deposit - Stay granted partly.
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