Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged...

Penalty imposed u/s 114(1) of the Customs Act, 1962 for alleged abetment of illegal export by arranging lorries. Lack of admissible evidence showing knowledge of goods being transported. Appellant arranged lorries but no proof of knowledge about contraband goods. Tribunal precedent cited where penalty was set aside due to absence of such knowledge. Lack of admissible evidence renders penalty unsustainable. Appeal allowed by CESTAT (Appellate Tribunal).