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2015 (11) TMI 1502 - AT - CustomsPenalty u/s 114(i) on CHA for abetting the export of the prohibited goods - confiscation under Section 113 - Whether or not the respondents had knowingly attempted to export prohibited goods i.e. rice in the guise of dal Husk are liable for penalty under Section 114(iii) of the Customs Act, 1962 - Held that:- there is no breach of obligations by the respondents Director and employee of CHA. It is not the case that CHA had got the goods loaded in the container. Further, on noticing the mis-declaration at the time of de-stuffing, the respondents have immediately informed the concerned authority in writing. Further, the respondents have co-operated in investigation against the said kingpins who have attempted export of prohibited goods. Accordingly, I uphold the impugned order passed by the learned Commissioner (Appeals). - Decided against Revenue.
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