https://www.taxtmi.com/caselaws?id=257970 The High Court overturned the Tribunal's decision and reinstated the penalty imposed by the Commissioner of Customs under Section 114 of the Customs Act. The Court found that the respondent's involvement in attempting to export prohibited goods, specifically sandalwood disguised as roofing tiles, justified the penalty. The High Court held that the respondent's failure to disclose crucial information about the prohibited goods supported the penalty imposition. Consequently, the Court ruled in favor of the Revenue, setting aside the Tribunal's decision and restoring the Commissioner's order without costs incurred. en-us Fri, 27 Feb 2015 00:00:00 +0530 Fri, 08 Jan 2016 11:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257970 The High Court overturned the Tribunal's decision and reinstated the penalty imposed by the Commissioner of Customs under Section 114 of the Customs Act. The Court found that the respondent's involvement in attempting to export prohibited goods, specifically sandalwood disguised as roofing tiles, justified the penalty. The High Court held that the respondent's failure to disclose crucial information about the prohibited goods supported the penalty imposition. Consequently, the Court ruled in favor of the Revenue, setting aside the Tribunal's decision and restoring the Commissioner's order without costs incurred. Case-Laws Customs Fri, 27 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257970