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2016 (8) TMI 1577 - AT - CustomsPenalty under Section 114(i) of Customs Act, 1962 - Seizure of goods - export of pan masala containing gutka - packing material are prohibited for export or not - permission to withdraw the export - HELD THAT:- The prohibition in use of plastic material for packaging was put in place at the end of August, 2011 and the goods were removed from the factory of manufacture shortly thereafter. The goods were removed under documentation for export which was approved by the officer of Central Excise. It would appear that the enforcing officials themselves were not aware of the prohibition. It is also noticed that the appellant were ready to withdraw the export. The goods were subject to absolute confiscation which, in these circumstances, is harsh enough without adding the penalty as a further measure of harshness. In view of the above, the imposition of penalty under Section 114(i) of Customs Act, 1962 is set aside. Appeal allowed.
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