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of CESTAT appellate proceedings concerning attempted export of prohibited peacock feathers involved allegations against an appellant for misrepresenting goods as 'carpets'. The tribunal found procedural irregularities in evidence collection, specifically improper reliance on statements under Section 108 of Customs Act without proper witness examination and cross-examination. The commissioner's order imposing a penalty of Rs. 3,00,000 was deemed unsustainable due to insufficient direct evidence linking the appellant to the alleged export conspiracy. Mere presence at the premises with the principal accused was deemed inadequate to establish culpability. The tribunal allowed the appeal, effectively setting aside the penalty order and exonerating the appellant from liability under Section 114(i) of the Customs Act, 1962.
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