https://www.taxtmi.com/caselaws?id=449170 CESTAT Kolkata set aside penalty imposed under Section 114(i) of Customs Act, 1962 against customs broker partner in red sanders smuggling case. Court held adjudicating authority failed to establish appellant's positive role in attempted export of prohibited goods. No evidence showed appellant connived in cargo substitution or knew declared goods were replaced with prohibited items. Container seals were intact during examination and factory-sealed, giving customs broker no role. Department failed to prove contumacious action or beneficial consideration received by appellant. Without specific findings of appellant's involvement in smuggling attempt, penalty imposition was inappropriate and legally unsustainable. en-us Tue, 06 Feb 2024 00:00:00 +0530 Tue, 06 Feb 2024 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449170 CESTAT Kolkata set aside penalty imposed under Section 114(i) of Customs Act, 1962 against customs broker partner in red sanders smuggling case. Court held adjudicating authority failed to establish appellant's positive role in attempted export of prohibited goods. No evidence showed appellant connived in cargo substitution or knew declared goods were replaced with prohibited items. Container seals were intact during examination and factory-sealed, giving customs broker no role. Department failed to prove contumacious action or beneficial consideration received by appellant. Without specific findings of appellant's involvement in smuggling attempt, penalty imposition was inappropriate and legally unsustainable. Case-Laws Customs Tue, 06 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449170