TMI Blog2017 (11) TMI 972X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant. The word “attempt would indicate an intent combined with an act to export goods improperly.” So, the imposition of penalty under Section 114(i) on the appellant is not justified - appeal allowed - decided in favor of appellant. - C/212/2009-SM - Final Order No. A/75238/KOL/2017 - Dated:- 15-3-2017 - Shri P.K. Choudhary, Member (J) Shri P.R. Chowdhary, Consultant, for the Appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the said camp. It was informed by the BSF Officers that they had recovered the said logs appearing to be Red Sanders within 1-1 Kms. Of the Indo-Bangladesh border. It is stated by the said officers that the said logs were recovered from the land in front of the house of the appellant. In the Adjudication order, the Adjudicating Authority observed that the appellant herein denied the ownership ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se, the findings of the Adjudicating Authority that the appellant had not informed the police, which would not come within the purview of attempt to export goods improperly by the appellant. The word attempt would indicate an intent combined with an act to export goods improperly. So, the imposition of penalty under Section 114(i) on the appellant is not justified. 3. In view of the above dis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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