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2017 (10) TMI 1272 - AT - CustomsMisdeclaration of export goods - contraband item - red sanders wood - penalty - Held that - in the instant case one container was loaded with glass tumblers in the factory of BG. The container was stuffed under the supervision of Central Excise officers and also sealed. The container after export was recalled by the DRI and examined and it was found to contain 9.34 mt of red sander wood which is prohibited for export. Along with the contraband a part of the declared goods i.e. glass tumblers was also found - it is evident that none of the appellants had any role to play in the fraudulent export of red sander wood - penalty set aside - appeal allowed - decided in favor of appellant.
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