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2018 (5) TMI 844 - AT - CustomsPenalty u/s 114 of CA - Smuggling of prohibited goods - Red Sanders - Held that: - excepting the job profile i.e. booking of airlines at negotiated price and receiving of E-mails from the concerned persons, the appellant did not state anything with regard to his knowledge of exportation of prohibited Red Sanders - it is not the case of Revenue that the appellant was either involved in smuggling of the prohibited goods, or encouraged and supported the wrong doer in doing the wrongful act, in attempting to export the goods - penalty u/s 114 cannot be sustained - appeal allowed - decided in favor of appellant.
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