Tribunal upholds penalty for attempted export of prohibited goods without license. Customs Broker's negligence leads to penalties.

The Tribunal upheld the penalty imposed under Section 114 for attempted export of prohibited goods without a license. The appellant, a licensed Customs Broker, filed a shipping bill for red sanders without proper authorization, leading to confiscation and penalties. Despite claiming unawareness of the consignment's contents, the appellant's negligence in verifying documents and lack of proper authorization rendered them liable for the attempted export. The Tribunal emphasized the appellant's duty to act diligently as a customs house agent and upheld the penalty, dismissing the appeal based on gross negligence in handling the prohibited goods.

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Issues involved:
- Appeal against penalty imposed under Section 114 for attempted export of prohibited goods without a license.

Detailed Analysis:

1. Background of the Case:
- The appellant, a licensed Customs Broker, filed a shipping bill for a consignment containing red sanders without proper authorization.
- The consignment was discovered to contain prohibited goods, leading to confiscation and penalties being imposed.

2. Contentions of the Appellant:
- The appellant argued that they were unaware of the true contents of the consignment and had filed the shipping bill based on documents received from a third party.
- They claimed that they had no mens rea or intention to violate the law and cited cases to support their defense.

3. Contentions of the Department:
- The Department argued that as a customs house agent, the appellant had a duty to act diligently and verify the authenticity of the documents before filing the shipping bill.
- They contended that the appellant's actions of filing a benami shipping bill without proper authorization rendered the goods liable for confiscation.

4. Judgment and Analysis:
- The Tribunal found that the export of red sanders was prohibited, and the appellant had filed a benami shipping bill without proper authorization.
- The appellant's negligence in verifying the documents and the lack of authorization from the IEC holder made them responsible for the attempted export.
- The Tribunal upheld the penalty imposed under Section 114, stating that the appellant's actions had rendered the goods liable for confiscation under Section 113.

5. Conclusion:
- The Tribunal dismissed the appeal, emphasizing the appellant's gross negligence in filing the benami shipping bill and bringing the prohibited goods into the customs area.
- The judgment highlighted the appellant's responsibility as a customs house agent to act diligently and ensure compliance with the law, ultimately upholding the penalty imposed under Section 114.

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