2009 (8) TMI 204

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.....C.: The respondent was issued a show cause notice. In para 54 of the show cause notice, it was specifically set out as under:- "Manjrekar has thus abetted with Subhash Dubey in exporting the goods, which are liable to confiscation under Section 113(1) of the Customs Act, 1962 rendering himself liable to penalty under Section 114(iii) of the Customs Act, 1962." 2. On behalf of the appellant,....

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....served on the respondent herein in similar circumstances. The learned Tribunal quoted a judgment of the Tribunal in the earlier case where a finding had been recorded that the respondent herein had no knowledge and accordingly dismissed the appeal. 4. At the hearing of this appeal, the learned counsel for the appellant draws our attention to Section 114(3) of the Customs Act to point out that t....