https://www.taxtmi.com/caselaws?id=398487 The Tribunal set aside the penalty imposed on the appellant under Section 114 of the Customs Act, as there was no evidence of an attempt to export the red sanders. The confiscation of goods and cash was deemed unsustainable, leading to the annulment of the penalty. The appellant's role as an interpreter and lack of concrete evidence of involvement in smuggling activities resulted in the appeal being allowed in favor of the appellant. en-us Wed, 16 Sep 2020 00:00:00 +0530 Thu, 17 Sep 2020 15:20:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=398487 The Tribunal set aside the penalty imposed on the appellant under Section 114 of the Customs Act, as there was no evidence of an attempt to export the red sanders. The confiscation of goods and cash was deemed unsustainable, leading to the annulment of the penalty. The appellant's role as an interpreter and lack of concrete evidence of involvement in smuggling activities resulted in the appeal being allowed in favor of the appellant. Case-Laws Customs Wed, 16 Sep 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=398487