https://www.taxtmi.com/caselaws?id=794379 Penalty under Section 114(i) of the Customs Act was upheld where the record showed the appellants' role in an attempted illegal export of prohibited red sanders concealed in a rice shipment. The Tribunal noted detailed adjudication findings, including recorded statements and surrounding circumstances indicating export to Malaysia, and held that the grounds of appeal did not dislodge those findings. The challenge failed, and no interference with the penalty was warranted. en-us Wed, 01 Jul 2026 00:00:00 +0530 Sat, 04 Jul 2026 08:15:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794379 Penalty under Section 114(i) of the Customs Act was upheld where the record showed the appellants' role in an attempted illegal export of prohibited red sanders concealed in a rice shipment. The Tribunal noted detailed adjudication findings, including recorded statements and surrounding circumstances indicating export to Malaysia, and held that the grounds of appeal did not dislodge those findings. The challenge failed, and no interference with the penalty was warranted. Case-Laws Customs Wed, 01 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794379