Customs penalty for attempted export of prohibited red sanders upheld on detailed findings and surrounding circumstances.

Penalty under Section 114(i) of the Customs Act was upheld where the record showed the appellants' role in an attempted illegal export of prohibited red sanders concealed in a rice shipment. The Tribunal noted detailed adjudication findings, including recorded statements and surrounding circumstances indicating export to Malaysia, and held that the grounds of appeal did not dislodge those findings. The challenge failed, and no interference with the penalty was warranted.

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Issues: Whether the penalty imposed under Section 114(i) of the Customs Act on the appellants for their role in the attempted export of prohibited red sanders concealed in a shipment of rice called for interference.

Analysis: The appeal was prosecuted in the absence of the appellants, and the record showed repeated adjournments and lack of interest in pursuing the challenge. On the merits, the adjudication order contained detailed findings regarding the appellants' role, the statements recorded by the authorities, and the surrounding circumstances showing attempted illegal export of red sanders to Malaysia. The Tribunal found the grounds of appeal insufficient to dislodge those findings and saw no reason to disturb the penalty imposed.

Conclusion: The penalty under Section 114(i) was upheld and the challenge to the adjudication order failed.

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