https://www.taxtmi.com/caselaws?id=755109 CESTAT Kolkata reduced penalty imposed on appellant under Section 114(i) of Customs Act, 1962 for complicity in attempted export of red sanders, a prohibited good. Tribunal found appellant maintained close business relationship with mastermind, facilitated export clearance, and acted as middleman between operators and exporters for monetary consideration. Despite appellant's claim of being commission agent, evidence showed direct involvement in procuring consignment and handing documents to customs broker. Tribunal upheld penalty but reduced amount to Rs.1,00,000 considering appellant's proportionate role. Appeal allowed in part. en-us Thu, 04 Jul 2024 00:00:00 +0530 Sat, 06 Jul 2024 07:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=755109 CESTAT Kolkata reduced penalty imposed on appellant under Section 114(i) of Customs Act, 1962 for complicity in attempted export of red sanders, a prohibited good. Tribunal found appellant maintained close business relationship with mastermind, facilitated export clearance, and acted as middleman between operators and exporters for monetary consideration. Despite appellant's claim of being commission agent, evidence showed direct involvement in procuring consignment and handing documents to customs broker. Tribunal upheld penalty but reduced amount to Rs.1,00,000 considering appellant's proportionate role. Appeal allowed in part. Case-Laws Customs Thu, 04 Jul 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=755109