Customs export scam: Smugglers misled authorities through fictitious filings & misdeclarations.

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....Goods were mis-declared in baggage declaration for export, rendering them liable for confiscation. Penalties imposed under Customs Act: Section 114 on individuals involved in filing airway bills using fictitious company name, enabling export fraud. Section 114AA on individuals responsible for mis-declarations in baggage declaration filed for customs purposes, with penalties based on their roles and knowledge. Appellate Tribunal upheld some penalties, modified or set aside others based on evidence of involvement and applicability of specific provisions. Determination made regarding appropriate penalties commensurate with the nature of offenses and roles played by different individuals in the smuggling attempt.....