https://www.taxtmi.com/caselaws?id=445531 The CESTAT Ahmedabad set aside penalties imposed under sections 114(i) and 114(AA) of the Customs Act for alleged smuggling of red sanders. The appellant was penalized solely for not immediately informing customs authorities about red sanders being stuffed in their container, reporting it the next day instead. The Commissioner (Appeals) had already reduced the penalty, finding no direct involvement or malafide intent by the appellant. Following precedent in a similar case with identical facts, the Tribunal held that without direct involvement in illegal export, no penalty was sustainable and allowed the appeal. en-us Fri, 03 Nov 2023 00:00:00 +0530 Wed, 24 Apr 2024 14:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445531 The CESTAT Ahmedabad set aside penalties imposed under sections 114(i) and 114(AA) of the Customs Act for alleged smuggling of red sanders. The appellant was penalized solely for not immediately informing customs authorities about red sanders being stuffed in their container, reporting it the next day instead. The Commissioner (Appeals) had already reduced the penalty, finding no direct involvement or malafide intent by the appellant. Following precedent in a similar case with identical facts, the Tribunal held that without direct involvement in illegal export, no penalty was sustainable and allowed the appeal. Case-Laws Customs Fri, 03 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445531