Penalty u/s. 114 for attempting smuggling of Red Sander woods unwarranted due to lack of valid evidences

Sandeep Kumar Dikshit Vs Principal Commissioner of Customs (CESTAT Kolkata) CESTAT Kolkata held that imposition of penalty under section 114(i) of the Customs Act for attempting smuggling of Red Sander woods unwarranted due to lack of valid evidences. Accordingly, penalty is dropped and appeal allowed. Facts- The container placed for export under shipping bill dated 25.02.2016, was intercepted by Directorate of Revenue Intelligence (DRI). Upon examination, the said container was found to be stuffed with 59 numbers of wooden boxes stacked in the front side and behind that, red coloured wooden l...