Customs - Levy of penalty u/s 114 - attempt to export of red sanders...

Customs

Levy of penalty u/s 114 - attempt to export of red sanders whose export is prohibited unless one has a licence - There was a gross negligence on the part of the appellant and appellant’s act of filing the benami shipping bill and processing it and consequently bringing the consignment into the customs area had resulted in rendering the goods liable for confiscation u/s 113 - penalty imposed u/s 114 is justified and calls for no interference - AT

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