Tribunal Overturns Section 114(i) Penalties Against Cold Storage Owner and Employee in Beef Export Misdeclaration Case

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....CESTAT allowed appeals against penalties imposed under Section 114(i) of Customs Act for alleged misdeclaration of beef as frozen buffalo meat. For Appellant 1, though registered owner of A.M. Enterprise, was merely an employee handling loading operations for Global Foods International at Rs.22,000 monthly salary. Real control rested with Mr. Ankit Kapoor. Section 114 penalty requires knowing abetment, which wasn't established. Appellant 2, being only the cold storage facility lessor per rental agreement, had no involvement in export operations. The Tribunal held that neither appellant knowingly abetted any customs violations, setting aside penalties against both parties as legally unsustainable.....