https://www.taxtmi.com/caselaws?id=449364 The CESTAT Ahmedabad set aside penalties under Sections 114(i) and 114AA of the Customs Act, 1962 imposed on exporters for alleged red sanders smuggling. The tribunal found that containers originally stuffed with sanitary ware were substituted with prohibited red sanders logs at an enroute plot before reaching Mundra port. However, due to incomplete investigation, lack of evidence regarding who broke the seals and substituted goods, and absence of malafide intent or knowledge by the exporters, penalties could not be sustained. The tribunal emphasized that exporters cannot be victimized without proper evidence of their involvement in the substitution process. en-us Fri, 09 Feb 2024 00:00:00 +0530 Sat, 10 Feb 2024 07:44:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=449364 The CESTAT Ahmedabad set aside penalties under Sections 114(i) and 114AA of the Customs Act, 1962 imposed on exporters for alleged red sanders smuggling. The tribunal found that containers originally stuffed with sanitary ware were substituted with prohibited red sanders logs at an enroute plot before reaching Mundra port. However, due to incomplete investigation, lack of evidence regarding who broke the seals and substituted goods, and absence of malafide intent or knowledge by the exporters, penalties could not be sustained. The tribunal emphasized that exporters cannot be victimized without proper evidence of their involvement in the substitution process. Case-Laws Customs Fri, 09 Feb 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=449364