https://www.taxtmi.com/caselaws?id=215076 The appellant, CEO of an exporting firm, was penalized Rs.6 lakhs under Section 114 of the Customs Act for attempting to smuggle Red Sander logs disguised as Granite Cobble Stones. Despite claiming innocence and being deceived by others, the court held the appellant responsible for ensuring legal compliance and accurate declarations. The penalty was reduced due to the confiscation of the goods, and the appeal challenging the penalty imposition was rejected, affirming the appellant's liability for the smuggling attempt. en-us Thu, 16 Feb 2012 00:00:00 +0530 Sat, 04 Jan 2014 17:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215076 The appellant, CEO of an exporting firm, was penalized Rs.6 lakhs under Section 114 of the Customs Act for attempting to smuggle Red Sander logs disguised as Granite Cobble Stones. Despite claiming innocence and being deceived by others, the court held the appellant responsible for ensuring legal compliance and accurate declarations. The penalty was reduced due to the confiscation of the goods, and the appeal challenging the penalty imposition was rejected, affirming the appellant's liability for the smuggling attempt. Case-Laws Customs Thu, 16 Feb 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215076