Penalty Unsustainable: Lack of Evidence in Prohibited Goods Transportation Case

B.K. Manjunath Vs Commissioner of Central Excise (CESTAT Bangalore) Introduction: The case of B.K. Manjunath vs Commissioner of Central Excise, adjudicated by CESTAT Bangalore, revolves around the imposition of a penalty of Rs. 1,00,000 under Section 114(1) of the Customs Act, 1962. The appellant challenges the penalty on grounds of lack of evidence implicating involvement in illegal export activities. The tribunal’s decision hinges on the presence of tangible proof linking the appellant to the alleged offense. Detailed Analysis: The crux of the case lies in the alleged assistance provid...