Customs Act - Red Sanders wood logs - prohibited goods - no ...
Red Sanders logs deemed prohibited goods. Exporter not penalized due to lack of evidence of involvement in smuggling. Sealed containers under excise officers' supervision.
Case Laws Customs
July 6, 2024
Customs Act - Red Sanders wood logs - prohibited goods - no evidence of exporter's knowledge or involvement in smuggling - containers loaded and sealed under supervision of Central Excise officers - seals intact at examination - exporter cannot be penalized based on assumptions and circumstances beyond their control - conjectures and suspicion without cogent proof insufficient for penalty - appeal allowed, order of lower authority set aside.
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