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    <title>2015 (1) TMI 1077 - MADRAS HIGH COURT</title>
    <link>https://www.taxtmi.com/caselaws?id=255878</link>
    <description>The High Court upheld the penalty imposed on the appellant under Section 114(i) of the Customs Act, 1962 for his involvement in the illicit export of Red Sanders Wooden logs. The court affirmed the decision of the Adjudicating Authority and Tribunal, emphasizing the appellant&#039;s initial confessional statement and role in the smuggling operation. The appellant&#039;s challenges regarding evidence sufficiency, right to be heard, and alleged mastermind&#039;s inquiry were dismissed, with the court finding no legal errors in the lower authorities&#039; findings. The appeal against the penalty imposition was therefore rejected, highlighting the seriousness of the appellant&#039;s offense.</description>
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    <pubDate>Thu, 10 Apr 2014 00:00:00 +0530</pubDate>
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      <title>2015 (1) TMI 1077 - MADRAS HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=255878</link>
      <description>The High Court upheld the penalty imposed on the appellant under Section 114(i) of the Customs Act, 1962 for his involvement in the illicit export of Red Sanders Wooden logs. The court affirmed the decision of the Adjudicating Authority and Tribunal, emphasizing the appellant&#039;s initial confessional statement and role in the smuggling operation. The appellant&#039;s challenges regarding evidence sufficiency, right to be heard, and alleged mastermind&#039;s inquiry were dismissed, with the court finding no legal errors in the lower authorities&#039; findings. The appeal against the penalty imposition was therefore rejected, highlighting the seriousness of the appellant&#039;s offense.</description>
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      <pubDate>Thu, 10 Apr 2014 00:00:00 +0530</pubDate>
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