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2021 (6) TMI 61 - AT - CustomsImposition of Penalty u/s 114(1) of Customs Act, 1962 - Smuggling - Red Sanders - HELD THAT:- The documents filed by Shri Ankit Sharma, the representative of the exporter, the documents were found in order and the goods examined by the examiner. In that circumstance, after examination of the goods and shipping bill, the role of the appellant comes to an end. There is no evidence placed on record with regard to any investigation done with the transporter while transportation of the goods from CFS, Dappar to port of export. As the appellant has no role to play regarding change of goods or export of Red Sandal. Investigation to this effect is silent. In that circumstance, the benefit of doubt goes in favour of the appellant. Therefore, no penalty can be imposed on the appellant without bringing any evidence on record. Appeal allowed - decided in favor of appellant.
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