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2017 (11) TMI 252 - AT - CustomsSmuggling - red sanders - penalty - Held that: - the department has not been able to adduce any evidence with regard to the direct or indirect involvement of the appellant - The goods exported by appellant, viz. Activated Carbon was loaded in the presence of officers and sealed and the seals were intact on the container as per report of authorities dt.31.7.2013. These being the facts, there is no evidence to establish,the involvement of the appellant in the attempt to smuggle Red Sanders. Penalty unjustified - appeal allowed - decided in favor of appellant.
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