Freight Forwarder Not Liable for Penalty u/s 114 of Customs Act Due to Goods Substitution En Route.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Imposition of penalty u/s 114 of CA, 1962 on freight forwarder - Since upon completion of the formalities of factory stuffing, the container was sealed in presence of Central Excise Officers - substitution of goods en-route to the port cannot held the appellant responsible for imposition of penalty - AT....