2009 (7) TMI 1113

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..... ty of Rs. 1,00,00,000/- imposed on Shri Bathula Siva Prasad, proprietor of M/s. Baba Rocks, under Section 114 of the Customs Act, 1962. 2. Vide impugned order, the Commissioner found that the appellant had abetted an attempt to export red sander logs valued at Rs. 84 lakhs in contravention of the provisions of Exim Policy. The facts of the case are that two containers claimed to have been stuffe .....

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..... ant in the attempted export of contraband. The goods covered by the shipping bill were stuffed in the containers and the containers sealed at the exporter s premises under the supervision of Customs Officers. There is no evidence that the appellant had arranged stuffing of contraband in the containers during their transit to the port. We are satisfied that the appellant has made out a prima facie .....

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