https://www.taxtmi.com/caselaws?id=412469 The Appellate Tribunal CESTAT Chennai set aside the penalty imposed under Section 114AA of the Customs Act, 1962 on the appellant accused of involvement in smuggling Red Sanders logs. Despite evidence of tampering with the container, doubts regarding the appellant's knowledge or intention in the smuggling operation led to insufficient justification for the penalty. The tribunal found in favor of the appellant, emphasizing the necessity of knowledge for the penalty to apply under Section 114AA. en-us Fri, 17 Sep 2021 00:00:00 +0530 Thu, 06 Aug 2026 11:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=412469 The Appellate Tribunal CESTAT Chennai set aside the penalty imposed under Section 114AA of the Customs Act, 1962 on the appellant accused of involvement in smuggling Red Sanders logs. Despite evidence of tampering with the container, doubts regarding the appellant's knowledge or intention in the smuggling operation led to insufficient justification for the penalty. The tribunal found in favor of the appellant, emphasizing the necessity of knowledge for the penalty to apply under Section 114AA. Case-Laws Customs Fri, 17 Sep 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=412469