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2018 (2) TMI 1270 - AT - CustomsPenalty u/s 114 (i) of CA 1962 on main appellant and Director - export of red sanders - prohibited goods - Held that: - The fact that there was a mis-declared export consignment for which shipping bill was filed by M/s. Bhavya Exports at Air Cargo , Jaipur is not in dispute - The close examination of the facts analyzed by the impugned order makes it clear that the appellants cannot be de-linked from the responsibility of involvement in such improper attempt to export of the items. The present appellants were imposed with a penalty of ₹ 10 lakh and ₹ 5 lakh, perhaps, on the reason that they were master mind behind such action - interest of justice would be met if the quantum of penalty reduced to ₹ 5 lakhs and ₹ 2.5 lakhs respectively - appeal allowed in part.
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