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2015 (11) TMI 944 - AT - CustomsConfiscation of goods - Penalty u/s 114 - CHA did not take care to verify the genuineness of export/exporters and therefore they have aided in smuggling of red sanders - Held that:- It is already concluded in favour of the appellants that they have not indulged themselves malafidely in filing of the shipping bill in question, leading to attempted export of prohibited goods. The Act of negligence and lack of vigilance on the part of the appellants have already been taken care of under the provisions of CHALR and the security deposit stands forfeited by the order of the Commissioner of Customs (General) as noted above. I further find that there is no finding to the effect that the appellant have indulged into any Act leading to an order of confiscation under the provisions of section 113. Further I find that order of confiscation is the condition precedent for imposition of penalty under Section 114(i). - condition precedent for imposition of penalty under Section 114(i) is absent in the facts of the present case - Decided in favour of appellant.
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