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Penalty under Customs Act overturned due to lack of evidence The Tribunal set aside the penalty imposed on the appellant under Section 114(i) of the Customs Act, 1962, for the confiscation of Red Sanders Wood, as ...
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Penalty under Customs Act overturned due to lack of evidence
The Tribunal set aside the penalty imposed on the appellant under Section 114(i) of the Customs Act, 1962, for the confiscation of Red Sanders Wood, as there was no evidence demonstrating intent to export goods improperly. The appeal was allowed, and the penalty of Rs. 21,12,000/- was overturned.
Issues: Imposition of penalty under Section 114(i) of the Customs Act, 1962 for confiscation of Red Sanders Wood.
Analysis: The appeal was filed against the penalty of Rs. 21,12,000/- imposed under Section 114(i) of the Customs Act, 1962, related to the confiscation of 5.280 MT of Red Sanders Wood. The Commissioner of Customs (Prev.) W.B., Kolkata had ordered complete confiscation of the wood under Section 113(b) of the Customs Act, 1962, with the title vested in the Central Government, and also imposed a penalty on another noticee.
The case involved the recovery of Red Sanders Wood near the Indo-Bangladesh border from the land in front of the appellant's house. The Adjudicating Authority noted that the appellant denied ownership of the seized goods found on his vacant land and failed to inform the police about the goods. However, there was no evidence implicating the appellant in the smuggling of the goods. The penalty was imposed under Section 114(i) of the Customs Act, which pertains to acts rendering goods liable to confiscation. The Adjudicating Authority's finding that the appellant did not inform the police did not amount to an attempt to export goods improperly, as it lacked the necessary intent combined with an act.
The Tribunal found that the imposition of penalty under Section 114(i) on the appellant was unjustified based on the lack of evidence showing intent to export goods improperly. Therefore, the penalty imposed on the appellant was set aside, and the appeal was allowed. The decision was pronounced in open court on 15-3-2017.
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