https://www.taxtmi.com/caselaws?id=348003 The Tribunal overturned the penalty imposed under Section 114(i) of the Central Excise Act, 1962 on the appellant for an alleged attempt to export ivory idols without proper authorization. The Tribunal found that there was insufficient evidence to prove an actual attempt to export the goods, highlighting the speculative nature of the adjudicating authority's conclusion. Given the lack of concrete evidence of export preparations or negotiations, the Tribunal ruled in favor of the appellant, setting aside the confiscation and penalty, ultimately declaring them unjustified. en-us Thu, 31 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348003 The Tribunal overturned the penalty imposed under Section 114(i) of the Central Excise Act, 1962 on the appellant for an alleged attempt to export ivory idols without proper authorization. The Tribunal found that there was insufficient evidence to prove an actual attempt to export the goods, highlighting the speculative nature of the adjudicating authority's conclusion. Given the lack of concrete evidence of export preparations or negotiations, the Tribunal ruled in favor of the appellant, setting aside the confiscation and penalty, ultimately declaring them unjustified. Case-Laws Customs Thu, 31 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348003