https://www.taxtmi.com/caselaws?id=392817 The Tribunal upheld the penalty imposed under Sections 114(i) and 114AA of the Customs Act, 1962 on the appellant for exporting prohibited items without their knowledge. The appellant's defense that the Marketing Manager acted independently was rejected, holding the appellant responsible for the unauthorized exports. The decision emphasized the need for supervision and control over employees engaged in export activities to prevent penalties for unauthorized exports. en-us Thu, 26 Sep 2019 00:00:00 +0530 Sat, 29 Feb 2020 11:16:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=392817 The Tribunal upheld the penalty imposed under Sections 114(i) and 114AA of the Customs Act, 1962 on the appellant for exporting prohibited items without their knowledge. The appellant's defense that the Marketing Manager acted independently was rejected, holding the appellant responsible for the unauthorized exports. The decision emphasized the need for supervision and control over employees engaged in export activities to prevent penalties for unauthorized exports. Case-Laws Customs Thu, 26 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=392817