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2019 (7) TMI 968 - AT - CustomsImposition of penalties u/s 114 of the Customs Act - Smuggling - Red Sanders - request for cross-examination - HELD THAT:- From the facts on record and the statements of the responsible officers of the customs Department it appears that the appellant have not done any deliberate action or misdeed in the alleged smuggling of red sanders. Appellant have only unknowingly in good faith, allowed the use of their IE code. Thus, there is no case of imposition of penalty under Section 114 of the Customs Act made out. Penalty set aside - appeal allowed - decided in favor of appellant.
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