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2020 (2) TMI 1261 - CESTAT BANGALOREImposition of penalty u/s 114(i) and 114AA of the Customs Act, 1962 - export of prohibited items - case of appellant is that appellant was virtually ignorant of the said activities of the Marketing Manager and the appellant had not given any instruction to the marketing staff to export the prohibited items - HELD THAT:- In this case prohibited items are being exported but the same was intercepted. The only defense of the appellant was that export was done by the Marketing Manager without his knowledge and consent and he had not given any instruction to his Marketing staff to export the prohibited items. This defense does not inspire confidence. It is not convincing that the Marketing Manager has exported the prohibited goods without the knowledge of the appellant under whom the Marketing Manager is working. The penalty imposed is also not very exorbitant - Appeal dismissed - decided against appellant.
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