https://www.taxtmi.com/caselaws?id=360280 The tribunal overturned the penalty imposed on the appellant under Section 114 of the Customs Act, 1962, for allegedly facilitating the export of prohibited goods. The appellant, a Custom Executive, was found not to have knowledge or involvement in the smuggling attempt involving Red Sanders. The tribunal concluded that the appellant's limited job responsibilities did not indicate complicity in the illegal activity, leading to the decision in favor of the appellant on 24/04/2018 by Member (Judicial) S.K. Mohanty of the Appellate Tribunal CESTAT NEW DELHI. en-us Tue, 24 Apr 2018 00:00:00 +0530 Fri, 06 Mar 2020 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=360280 The tribunal overturned the penalty imposed on the appellant under Section 114 of the Customs Act, 1962, for allegedly facilitating the export of prohibited goods. The appellant, a Custom Executive, was found not to have knowledge or involvement in the smuggling attempt involving Red Sanders. The tribunal concluded that the appellant's limited job responsibilities did not indicate complicity in the illegal activity, leading to the decision in favor of the appellant on 24/04/2018 by Member (Judicial) S.K. Mohanty of the Appellate Tribunal CESTAT NEW DELHI. Case-Laws Customs Tue, 24 Apr 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=360280