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2014 (1) TMI 970 - AT - CustomsPenalty u/s 114(i) - Whether penalties are required to be imposed upon them for violating the procedural violations prescribed under Section 11(1) of the Foreign Trade Development Regulation Act, 1992 - Held that:- that nowhere it was required on the part of the appellant to follow a prescribed customs procedure and that CTPL had no knowledge of the contraband nature of Caster Oil making these goods liable to confiscation under Section 113(d) of the Customs Act, 1962. It had not been brought out by the adjudicating authority as to what violation has been committed by CTPL by storing Caster Oil received from DTA units and SEZ Units and whether CTPL was under some procedural obligation to store Caster Oil received from DTA units and SEZ units. There is no allegation of any diversion of Caster Oil stored in the tank of CTPL. There is no direct evidence to indicate that CTPL was aware that exporter of Caster Oil of SEZ units were not following the prescribed procedure. In view of these observations penalty upon CTPL cannot be imposed under Section 114 of the Customs Act, 1962 as no evidence has been brought on record suggesting any act or omission committed by CTPL which will make the goods liable to confiscation or that he knowingly abetted in the offence - Decided in favour assessee.
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