https://www.taxtmi.com/caselaws?id=753105 CESTAT Allahabad allowed appeals against penalties imposed under Section 114 of the Customs Act for alleged illegal export of non-basmati rice to Nepal. The tribunal found no evidence that appellants actually exported goods or made preparations for export. No shipping bills, export documents, or seized goods were produced. The case relied solely on Bill of Entries filed with Nepal Customs, which contained no reference to documents issued by appellants. The tribunal concluded that without evidence of actual export or recovery of goods, penalty proceedings under Section 114 could not be sustained. en-us Mon, 06 May 2024 00:00:00 +0530 Fri, 24 May 2024 12:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753105 CESTAT Allahabad allowed appeals against penalties imposed under Section 114 of the Customs Act for alleged illegal export of non-basmati rice to Nepal. The tribunal found no evidence that appellants actually exported goods or made preparations for export. No shipping bills, export documents, or seized goods were produced. The case relied solely on Bill of Entries filed with Nepal Customs, which contained no reference to documents issued by appellants. The tribunal concluded that without evidence of actual export or recovery of goods, penalty proceedings under Section 114 could not be sustained. Case-Laws Customs Mon, 06 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753105