Appellant Held Accountable for Subordinate's Actions in Exporting Prohibited Items Under Customs Act Sections 114(i) and 114AA.

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....Imposition of penalty u/s 114(i) and 114AA of the Customs Act, 1962 - export of prohibited items - The defense does not inspire confidence. It is not convincing that the Marketing Manager has exported the prohibited goods without the knowledge of the appellant under whom the Marketing Manager is working.- AT....