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2015 (6) TMI 947 - AT - CustomsConfiscation of goods - Penalty u/s 114 - Misdeclaration of goods - Smuggling of red sanders logs - Held that:- present appellant have issued the container in question for past export through another freight forwarder. I further find that the whole case of the Revenue is based on assumption and presumption as neither the main accused or the exporter/owners of the goods have been found and brought to adjudication and in the absence of examination of the main exporter and further in absence of the purported prohibited goods not found and or confiscated, I hold that no case is made out for imposition of penalty against the appellant. Accordingly, the impugned order with extent to imposition of penalty on the present appellant is set aside. - Decided in favour of assessee.
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