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    <title>2017 (11) TMI 252 - CESTAT CHENNAI</title>
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    <description>The Tribunal set aside the penalty imposed on the appellant in a case involving the seizure of Red Sanders logs substituted for Activated Carbon during export. The appellant, unaware of the smuggling attempt, proved their innocence by demonstrating lack of involvement and cooperation with authorities. The Tribunal found no evidence linking the appellant to the scheme orchestrated by unidentified individuals, leading to the decision to overturn the penalty and grant consequential reliefs.</description>
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      <description>The Tribunal set aside the penalty imposed on the appellant in a case involving the seizure of Red Sanders logs substituted for Activated Carbon during export. The appellant, unaware of the smuggling attempt, proved their innocence by demonstrating lack of involvement and cooperation with authorities. The Tribunal found no evidence linking the appellant to the scheme orchestrated by unidentified individuals, leading to the decision to overturn the penalty and grant consequential reliefs.</description>
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