2013 (11) TMI 596

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... is application filed by the appellant, waiver and stay are sought against a penalty of Rs. 8,00,000/- imposed on him under Section 114 of the Customs Act. On a perusal of the records, we find that this penalty is associated with absolute confiscation of a large quantity of red sanders wood logs which was found to have been substituted for polished granite tiles in export cargo covered by a shippin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r Section 114 of the Customs Act is decipherable from his own statement given under Section 108 of the Act. It is submitted that the clandestine activity of replacement of the export cargo with red sander was done with the tacit knowledge of the appellant. 2. After considering the submissions, we are of the view that the appellant has failed to make out a strong case against the penalty. At the s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X