https://www.taxtmi.com/caselaws?id=75489 The Tribunal allowed the exporter's appeal in full, finding the confiscation of goods without proper documentation unjustified and setting aside the redemption fine. The penalty imposed on the exporter under Section 114(iii) was deemed unwarranted as there was no evidence of intentional wrongdoing. The Shipping Line's responsibility in loading goods without proper documentation was acknowledged, resulting in a reduced penalty. The impugned order was modified accordingly, partially allowing the Shipping Line's appeal. en-us Wed, 04 Mar 2009 00:00:00 +0530 Sun, 18 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75489 The Tribunal allowed the exporter's appeal in full, finding the confiscation of goods without proper documentation unjustified and setting aside the redemption fine. The penalty imposed on the exporter under Section 114(iii) was deemed unwarranted as there was no evidence of intentional wrongdoing. The Shipping Line's responsibility in loading goods without proper documentation was acknowledged, resulting in a reduced penalty. The impugned order was modified accordingly, partially allowing the Shipping Line's appeal. Case-Laws Customs Wed, 04 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75489