2019 (6) TMI 1440

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..... ducing the same from ₹ 30 lakhs, the exact complicity of the appellant with the illegal exportation should have been established and found by the tribunal and a finding recorded by it to that effect. The only finding is at paragraph 5 of the impugned order, which is insufficient. The matter is remanded to the tribunal by setting aside the said order for re-adjudication in accordance with .....

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..... ppellant is aggrieved by the impugned order of the tribunal dated 9th May, 2018. Penalty is imposable under Section 114 of the said Act if any person in relation to any goods does something which could render the goods liable to confiscation under Section 113 of the said Act or abets the doing of that act. Amongst other things, Section 113 states that if any goods are attempted to be exported .....

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..... appearing for the appellant. We are of the opinion that for imposing a penalty of even ₹ 15 lakhs by reducing the same from ₹ 30 lakhs, the exact complicity of the appellant with the illegal exportation should have been established and found by the tribunal and a finding recorded by it to that effect. The only finding is at paragraph 5 of the impugned order, which is insufficient. .....

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