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TMI Blog2008 (6) TMI 508X X X X Extracts X X X X X X X X Extracts X X X X ..... n these appeals is a Customs House Agent (CHA, for short) and their licence is said to be under suspension in connection with attempted export of red sander wood logs by two exporters. In Appeal No. C/266/2005, the appellant is aggrieved by a penalty of Rs. l lakhs imposed on him under Section 114(i) of the Customs Act. In the other appeal he is aggrieved by similar penalty imposed under the same ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ultimately, the adjudicating authority confiscated the red sander wood logs under Section 113 of the Customs Act and imposed penalties under Section 114(i) of the Act. One of these penalties fell on the appellant. 3. A penalty under Section 114 could be imposed on a person who, in relation to any goods, did or omitted to do any act, which act or omission would render such goods liable to confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioner noted thus : I hence find that Shri L. Sankar and . are liable for penalty under Section 114(i) of the Customs Act, 1962 for their act and omission in rendering the goods liable to confiscation . Neither the act nor the omission was specified. 5. The other case relating to the attempted export of red sander wood logs by M/s. Trus Engineering is no different and, therefore, the af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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