https://www.taxtmi.com/highlights?id=79167 Customs Act - Red Sanders wood logs - prohibited goods - no evidence of exporter's knowledge or involvement in smuggling - containers loaded and sealed under supervision of Central Excise officers - seals intact at examination - exporter cannot be penalized based on assumptions and circumstances beyond their control - conjectures and suspicion without cogent proof insufficient for penalty - appeal allowed, order of lower authority set aside. en-us Sat, 06 Jul 2024 07:50:50 +0530 Sat, 06 Jul 2024 07:50:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=79167 Customs Act - Red Sanders wood logs - prohibited goods - no evidence of exporter's knowledge or involvement in smuggling - containers loaded and sealed under supervision of Central Excise officers - seals intact at examination - exporter cannot be penalized based on assumptions and circumstances beyond their control - conjectures and suspicion without cogent proof insufficient for penalty - appeal allowed, order of lower authority set aside. Highlights Customs Sat, 06 Jul 2024 07:50:50 +0530 https://www.taxtmi.com/highlights?id=79167