https://www.taxtmi.com/highlights?id=69762 Penalty u/s 114 of the Customs Act, 1962 - Penalty on the owner of the godown where goods were reportedly loaded - from the statement of the Appellant herein which nowhere shows that the Appellant was involved in purchase/sale of contraband goods. There is nothing on record to suggest that the Appellant has forged or fabricated documents and/or aided the owner of the goods in illegal export of the said goods. - No penalty - AT en-us Mon, 15 May 2023 18:13:42 +0530 Mon, 15 May 2023 18:14:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=69762 Penalty u/s 114 of the Customs Act, 1962 - Penalty on the owner of the godown where goods were reportedly loaded - from the statement of the Appellant herein which nowhere shows that the Appellant was involved in purchase/sale of contraband goods. There is nothing on record to suggest that the Appellant has forged or fabricated documents and/or aided the owner of the goods in illegal export of the said goods. - No penalty - AT Highlights Customs Mon, 15 May 2023 18:13:42 +0530 https://www.taxtmi.com/highlights?id=69762