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    <title>2023 (8) TMI 65 - CESTAT CHENNAI</title>
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    <description>The Tribunal upheld the adjudication order exonerating the respondent from charges of smuggling red sanders and penalty imposition under sec. 114 and 114AA of the Customs Act, 1962. The decision was based on the lack of concrete evidence of wrongdoing by the respondent in verifying the exporter&#039;s antecedents, emphasizing that penalties should not be imposed without such proof. The appeal was dismissed, and the impugned order was upheld, with cross objections also being disposed of accordingly.</description>
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      <link>https://www.taxtmi.com/caselaws?id=441086</link>
      <description>The Tribunal upheld the adjudication order exonerating the respondent from charges of smuggling red sanders and penalty imposition under sec. 114 and 114AA of the Customs Act, 1962. The decision was based on the lack of concrete evidence of wrongdoing by the respondent in verifying the exporter&#039;s antecedents, emphasizing that penalties should not be imposed without such proof. The appeal was dismissed, and the impugned order was upheld, with cross objections also being disposed of accordingly.</description>
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