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2023 (12) TMI 792 - AT - CustomsLevy of penalty on appellant u/s 114 (i) and 114 AA of the Customs Act, 1962 - export of Bentonite Powder - exporter mis declared the goods - assisting / abetment of export of Muriate of Potash - HELD THAT:- The allegation by the department is that appellant assisted the main accused in illicit export of goods. Moreover after filing shipping bill, routine examination of the goods was done and Let Export order was also issued. There is no evidence available on record to establish that the appellant had knowledge regarding export of Muriate of Potash in the guise of Bentonite Powder. Based on the fact that the Appellant had prepared the documents without the signature of the exporter, no conclusion can be drawn that Appellant was aware about the presence of prohibited goods. While considering the very same issue, this Tribunal set-aside the penalty on the ground that “it is not the case of the department that driver or agent or person in-charge of the vehicle had knowledge nor such ground has been taken in the show-cause notice”. There is no concrete admissible evidence to prove that the appellant had facilitated the mis-declaration of the goods so as warrant penalty on the Appellant. Considering the same, penalty imposed on the Appellant both under section 114 (i) and 114 AA of the Customs act, 1962 are set aside - Appeal allowed.
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