Levy of penalty u/s 114AA of Customs Act - illegal export of red...

Levy of penalty u/s 114AA of Customs Act - illegal export of red sanders out of India - misuse of Import Export Code (IEC) - the Revenue has failed to establish the mala fides of the appellant since nowhere has the Revenue alleged that the appellant was aware or had acted deliberately. - The observation by a neutral party throws reasonable suspicion as to the bona fides of the appellant which alone is sufficient to doubt the knowledge or intention of the appellant, in order to attract the mischief under Section 114AA ibid. - AT