https://www.taxtmi.com/caselaws?id=437764 The penalty imposed on the Appellant under Section 114 of the Customs Act, 1962, amounting to Rs.5.00 Lakhs, for alleged involvement in illegal procurement, sale, purchase, and transportation of Phensedyl Cough Linctus for export to Bangladesh was set aside. The Adjudicating Authority found insufficient evidence linking the seized goods to illegal export activities and concluded that the Appellant was not directly engaged in the illicit transactions. As a result, the personal penalty on the Appellant was deemed unjustified, and the appeal was allowed with consequential relief. en-us Wed, 19 Apr 2023 00:00:00 +0530 Mon, 15 May 2023 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437764 The penalty imposed on the Appellant under Section 114 of the Customs Act, 1962, amounting to Rs.5.00 Lakhs, for alleged involvement in illegal procurement, sale, purchase, and transportation of Phensedyl Cough Linctus for export to Bangladesh was set aside. The Adjudicating Authority found insufficient evidence linking the seized goods to illegal export activities and concluded that the Appellant was not directly engaged in the illicit transactions. As a result, the personal penalty on the Appellant was deemed unjustified, and the appeal was allowed with consequential relief. Case-Laws Customs Wed, 19 Apr 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437764