Levy of penalty on appellant u/s 114 (i) and 114 AA of the...

Levy of penalty on appellant u/s 114 (i) and 114 AA of the Customs Act, 1962 - assisting / abetment of export of Muriate of Potash - illicit export of goods - Based on the fact that the Appellant had prepared the documents without the signature of the exporter, no conclusion can be drawn that Appellant was aware about the presence of prohibited goods. No penalty - AT