Penalties for Delayed Reporting of Smuggling Overturned Due to Lack of Direct Involvement in Red Sanders Case.

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....Levy of penalty u/s 114 (i) and u/s 114 AA of FA - Smuggling - red sanders - replacement of the goods enroute with red sander - penalty imposed only on ground that the appellant have not informed the customs authorities, immediately about the stuffing of red sander in the container and informed only on the next day. the appellant have no direct involvement, the penalty even reduced cannot be upheld. - AT....