https://www.taxtmi.com/caselaws?id=434994 The Tribunal upheld the penalty imposed under Section 114 for attempted export of prohibited goods without a license. The appellant, a licensed Customs Broker, filed a shipping bill for red sanders without proper authorization, leading to confiscation and penalties. Despite claiming unawareness of the consignment's contents, the appellant's negligence in verifying documents and lack of proper authorization rendered them liable for the attempted export. The Tribunal emphasized the appellant's duty to act diligently as a customs house agent and upheld the penalty, dismissing the appeal based on gross negligence in handling the prohibited goods. en-us Tue, 21 Feb 2023 00:00:00 +0530 Thu, 09 Mar 2023 08:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=434994 The Tribunal upheld the penalty imposed under Section 114 for attempted export of prohibited goods without a license. The appellant, a licensed Customs Broker, filed a shipping bill for red sanders without proper authorization, leading to confiscation and penalties. Despite claiming unawareness of the consignment's contents, the appellant's negligence in verifying documents and lack of proper authorization rendered them liable for the attempted export. The Tribunal emphasized the appellant's duty to act diligently as a customs house agent and upheld the penalty, dismissing the appeal based on gross negligence in handling the prohibited goods. Case-Laws Customs Tue, 21 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=434994