https://www.taxtmi.com/caselaws?id=118855 The penalty of Rs. 30,000 imposed under Section 114 of the Customs Act by Appellate Tribunal CESTAT, Chennai was waived and recovery stayed. The goods in question had already been exported, rendering them not liable for confiscation under Section 113 of the Act. The applicants successfully contested the penalty. en-us Mon, 03 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 12:50:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118855 The penalty of Rs. 30,000 imposed under Section 114 of the Customs Act by Appellate Tribunal CESTAT, Chennai was waived and recovery stayed. The goods in question had already been exported, rendering them not liable for confiscation under Section 113 of the Act. The applicants successfully contested the penalty. Case-Laws Customs Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118855