https://www.taxtmi.com/caselaws?id=339902 The appeal was dismissed as the appellant, although not the mastermind, played a crucial role in the attempted illegal export of red sanders logs by handling customs-related tasks without due diligence. The appellant's involvement in arranging the container, processing export documents, and being present during the stuffing of goods indicated awareness of the illegal activity. The Commissioner upheld the decision of absolute confiscation of goods and penalties under Section 114(i) of the Customs Act, as the appellant's actions were deemed essential for the smuggling operation to take place. en-us Wed, 07 Dec 2016 00:00:00 +0530 Thu, 09 Mar 2017 08:38:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339902 The appeal was dismissed as the appellant, although not the mastermind, played a crucial role in the attempted illegal export of red sanders logs by handling customs-related tasks without due diligence. The appellant's involvement in arranging the container, processing export documents, and being present during the stuffing of goods indicated awareness of the illegal activity. The Commissioner upheld the decision of absolute confiscation of goods and penalties under Section 114(i) of the Customs Act, as the appellant's actions were deemed essential for the smuggling operation to take place. Case-Laws Customs Wed, 07 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339902