https://www.taxtmi.com/caselaws?id=358099 The court upheld the penalty imposed on the appellant by CESTAT, Chennai, under Section 114 of the Customs Act, 1962, for his involvement in the attempted illegal export of Red Sander Wood Logs. The court found the appellant, as the CEO of the exporting company, failed to take necessary precautions to prevent the illegal activity and was complicit in the offense. The appellant's interactions with third parties and failure to verify details indicated his involvement, leading to the dismissal of the appeal with costs. en-us Thu, 22 Mar 2018 00:00:00 +0530 Mon, 12 Nov 2018 16:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=358099 The court upheld the penalty imposed on the appellant by CESTAT, Chennai, under Section 114 of the Customs Act, 1962, for his involvement in the attempted illegal export of Red Sander Wood Logs. The court found the appellant, as the CEO of the exporting company, failed to take necessary precautions to prevent the illegal activity and was complicit in the offense. The appellant's interactions with third parties and failure to verify details indicated his involvement, leading to the dismissal of the appeal with costs. Case-Laws Customs Thu, 22 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=358099