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2017 (3) TMI 1345 - AT - CustomsImposition of penalty u/s 114 of CA, 1962 on freight forwarder - During the course of movement of goods from the factory to the port of export, the seals of the container were broken and the refractory bricks were substituted by Red Sanders and fake seals were placed - Held that: - the department has not brought on record any specific evidence against the appellant to show the role played by him in substituting the goods en-route to the port of export. Since upon completion of the formalities of factory stuffing, the container was sealed in presence of Central Excise Officers, the appellant in the capacity of freight forwarder has complied with its obligation - substitution of goods en-route to the port cannot held the appellant responsible for imposition of penalty - penalty set aside - appeal allowed - decided in favor of appellant.
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