Section 114 Customs Act Penalty Overturned: Lack of Evidence in Red Sanders Smuggling Case Deemed Action Unlawful.

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....Penalty u/s 114 of CA - Smuggling - Red Sanders - prohibited goods -The entire case made out only on the basis of statements which we held that the same do not have evidentiary value. The Revenue could not establish a case of attempt to export the prohibited goods. Therefore entire action is illegal and without authority of law....