https://www.taxtmi.com/highlights?id=52740 Penalty u/s 114 of CA - Smuggling - Red Sanders - prohibited goods -The entire case made out only on the basis of statements which we held that the same do not have evidentiary value. The Revenue could not establish a case of attempt to export the prohibited goods. Therefore entire action is illegal and without authority of law en-us Fri, 03 Apr 2020 11:40:58 +0530 Fri, 03 Apr 2020 11:40:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=52740 Penalty u/s 114 of CA - Smuggling - Red Sanders - prohibited goods -The entire case made out only on the basis of statements which we held that the same do not have evidentiary value. The Revenue could not establish a case of attempt to export the prohibited goods. Therefore entire action is illegal and without authority of law Highlights Customs Fri, 03 Apr 2020 11:40:58 +0530 https://www.taxtmi.com/highlights?id=52740