Home Case Index All Cases Customs Customs + AT Customs - 2018 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (3) TMI 1144 - AT - CustomsPenalties - smuggling - illegal export of Red Sanders, instead of the declared goods as Polished Marble Slabs - Held that: - the allegations against the appellants are mainly concerned with failure to discharge their duties and responsibilities mandated under various Regulations for dealing with goods in legalized manner. Apparently, there is no material evidence available in records to prove that the appellants were either involved in smuggling of the goods, or encouraged and supported the wrong doer in doing the wrongful act in attempting to export the goods - penal provisions cannot be invoked for imposition of penalties under Section 114 and 114AA of the Act. Penalties set aside - appeal allowed - decided in favor of appellant.
|