https://www.taxtmi.com/caselaws?id=116977 The appellant's penalty for alleged involvement in smuggling sandalwood was set aside as evidence indicated lack of awareness of the prohibited goods in the export consignment during the Shipping Bill filing. Failure to disclose sandalwood did not meet criteria for penalty under Customs Act Section 114. The appeal was allowed, and the penalty of Rs. 5 lakhs imposed by the Commissioner of Customs was overturned. en-us Wed, 20 Apr 2005 00:00:00 +0530 Tue, 19 Jun 2012 13:23:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116977 The appellant's penalty for alleged involvement in smuggling sandalwood was set aside as evidence indicated lack of awareness of the prohibited goods in the export consignment during the Shipping Bill filing. Failure to disclose sandalwood did not meet criteria for penalty under Customs Act Section 114. The appeal was allowed, and the penalty of Rs. 5 lakhs imposed by the Commissioner of Customs was overturned. Case-Laws Customs Wed, 20 Apr 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116977