https://www.taxtmi.com/caselaws?id=765395 CESTAT Kolkata set aside penalties imposed u/s 114(i) of Customs Act, 1962 on two appellants in a case involving alleged mis-declaration and attempted export of prohibited beef as frozen boneless buffalo meat. The tribunal found appellant no. 1, an employee earning Rs.22,000 monthly for loading/unloading cargo, was merely following employer's directions without knowledge of contraventions. Appellant no. 2, a cold storage owner, was only providing storage facilities per rental agreement and had no involvement in export activities. The tribunal held penalty u/s 114(i) requires proof of knowing abetment of offence leading to confiscation, which was not established. Appeals allowed. en-us Wed, 29 Jan 2025 00:00:00 +0530 Fri, 31 Jan 2025 07:54:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765395 CESTAT Kolkata set aside penalties imposed u/s 114(i) of Customs Act, 1962 on two appellants in a case involving alleged mis-declaration and attempted export of prohibited beef as frozen boneless buffalo meat. The tribunal found appellant no. 1, an employee earning Rs.22,000 monthly for loading/unloading cargo, was merely following employer's directions without knowledge of contraventions. Appellant no. 2, a cold storage owner, was only providing storage facilities per rental agreement and had no involvement in export activities. The tribunal held penalty u/s 114(i) requires proof of knowing abetment of offence leading to confiscation, which was not established. Appeals allowed. Case-Laws Customs Wed, 29 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765395