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2018 (7) TMI 54 - AT - CustomsPenalty u/s 114 of the CA 1962 - smuggling - Ketamine Hydrochloride, a restricted item, was attempted to be exported by concealment in the said export consignment by issuing signed blank documents in respect of M/s. Moshee Enterprises, without abundant caution and without any effective control over the employees. Held that:- There is no allegation that the respondents were in any way involved or connived in the attempt to illicitly smuggle out ketamine hydrochloride. At the most, the respondent may have fallen foul of their responsibilities in the CBLR 2013, but failure to control the staff or any other failure of the CBLR cannot translate into doing or committing to any act to render the goods liable for confiscation under Section 113 - penalty not warranted - appeal dismissed - decided against Revenue.
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