https://www.taxtmi.com/caselaws?id=125015 The Tribunal set aside the penalty imposed on the appellant under Section 114 of the Customs Act for involvement in an attempt to export contraband red sander wood logs, as it was found that the appellant was not knowingly involved in the illegal transaction. The penalty for negligence was deemed unsustainable, leading to the appeal being allowed. en-us Mon, 01 Dec 2008 00:00:00 +0530 Thu, 18 Oct 2012 11:18:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125015 The Tribunal set aside the penalty imposed on the appellant under Section 114 of the Customs Act for involvement in an attempt to export contraband red sander wood logs, as it was found that the appellant was not knowingly involved in the illegal transaction. The penalty for negligence was deemed unsustainable, leading to the appeal being allowed. Case-Laws Customs Mon, 01 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125015