https://www.taxtmi.com/caselaws?id=339904 The tribunal upheld the penalty of Rs. 5,00,000 imposed under Section 114(i) and Section 114AA of the Customs Act, 1962, against the appellant for his involvement in the attempted illegal export of red sanders. Despite the appellant's plea of innocence and lack of prior knowledge, the tribunal found sufficient evidence of his conscious participation in the smuggling racket, including misuse of IEC code and fabrication of documents. The appellant's failure to verify the authenticity of documents and cooperation with the investigation led to the dismissal of the appeal and the affirmation of the penalty. en-us Fri, 23 Dec 2016 00:00:00 +0530 Thu, 09 Mar 2017 08:38:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339904 The tribunal upheld the penalty of Rs. 5,00,000 imposed under Section 114(i) and Section 114AA of the Customs Act, 1962, against the appellant for his involvement in the attempted illegal export of red sanders. Despite the appellant's plea of innocence and lack of prior knowledge, the tribunal found sufficient evidence of his conscious participation in the smuggling racket, including misuse of IEC code and fabrication of documents. The appellant's failure to verify the authenticity of documents and cooperation with the investigation led to the dismissal of the appeal and the affirmation of the penalty. Case-Laws Customs Fri, 23 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339904