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2016 (10) TMI 292 - AT - CustomsImposition of penalties u/s 114(i) of the Customs Act, 1962 - export of glass chimneys after verification and inspection - seal of container found broken - illegal export of Red Sanders were sought to be done under the cover of the appellant's documents of export - Held that: - Penalties u/s 114 are imposable upon the person who in relation to any goods does omits to do any act which would render such goods liable to be confiscated under Section 113 or abetted doing or omission of such act. There is also nothing in the Customs Act, 1962, that the exporter is required to monitor the movement of the container till it is exported. It is not coming out of the case records as to what the appellants omitted to do which lead to this abetment to the offence. That there is no evidence on record to indicate that the appellants had knowledge of the contraband being sent in the container. Some negligence in not monitoring the export consignment can only be attributed on the part of the appellants. But the same will not make the appellant a party to attempt to export of contraband goods. The decision in the case of Air India-vs.- Commr.of Customs, Mumbai [2000 (5) TMI 858 - CEGAT, MUMBAI] relied upon where it was held that negligence alone is not enough for imposition of penalty. Imposition of penalties not justified - appeal allowed - decided in favor of appellant.
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