2019 (6) TMI 1440

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....   On 5th December, 2018 this appeal was admitted by a Division Bench of this court on the following substantial question of law:- "Whether the imposition of penalty by the learned Tribunal in its impugned order was perverse and without any authority of law?" After completion of formalities, the appeal was heard out today. The appellant was penalised under Section 114 of the Customs A....

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....of the goods from Nepal to some other countries. The contents of the goods were mis-declared by the exporter according to the customs authority. The goods were discovered to be sandalwood. Confiscation proceedings were started under the said Act. The principal allegation against the appellant was that as clearing house agent, he neither had any contact with the exporter nor had even verified his....