https://www.taxtmi.com/caselaws?id=398485 The Tribunal set aside the impugned order and revoked the penalties imposed on three appellants involved in the illegal export of red sanders concealed as 'Mysore Detergent Cakes'. The Tribunal emphasized the necessity of concrete evidence to establish acts warranting penalty imposition under Section 114(i) of the Customs Act, 1962, stating that suspicion alone is insufficient. The decision underscored the requirement for a prudent basis of belief in the existence of facts to justify penalties, ensuring a fair and evidence-based approach in such cases. en-us Mon, 14 Sep 2020 00:00:00 +0530 Tue, 09 Feb 2021 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398485 The Tribunal set aside the impugned order and revoked the penalties imposed on three appellants involved in the illegal export of red sanders concealed as 'Mysore Detergent Cakes'. The Tribunal emphasized the necessity of concrete evidence to establish acts warranting penalty imposition under Section 114(i) of the Customs Act, 1962, stating that suspicion alone is insufficient. The decision underscored the requirement for a prudent basis of belief in the existence of facts to justify penalties, ensuring a fair and evidence-based approach in such cases. Case-Laws Customs Mon, 14 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398485