https://www.taxtmi.com/caselaws?id=332207 The appellate authority upheld the confiscation of Alprazolam tablets for export without the necessary NOC, denied the DEPB claim amount, and imposed penalties on various parties under the Customs Act, 1962. The appellant's lack of awareness and pending NOC application were not accepted as justifications for the intentional export attempt without authorization. While penalties were upheld for most parties, the penalty under Section 114AA was dropped due to the absence of mis-declaration. The CHA's innocence in the export attempt without NOC involvement led to the dropping of the penalty imposed on them. en-us Tue, 26 Jul 2016 00:00:00 +0530 Mon, 12 Sep 2016 20:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332207 The appellate authority upheld the confiscation of Alprazolam tablets for export without the necessary NOC, denied the DEPB claim amount, and imposed penalties on various parties under the Customs Act, 1962. The appellant's lack of awareness and pending NOC application were not accepted as justifications for the intentional export attempt without authorization. While penalties were upheld for most parties, the penalty under Section 114AA was dropped due to the absence of mis-declaration. The CHA's innocence in the export attempt without NOC involvement led to the dropping of the penalty imposed on them. Case-Laws Customs Tue, 26 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332207