Penalty u/s 114 imposable on CHA who abetted or facilitated illegal attempted export of prohibited goods

Advertisement V. Thiruvalagan Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai held that penalty u/s 114(i) of the Customs Act, 1962 imposable as CHA has abetted or facilitated, may be deliberate or negligent, an illegal attempted export of prohibited goods i.e. Red Sanders wood pillars and tops. Facts- M/s. Artisan’s Welfare Society, Villupuram had filed a free shipping bill through the appellant-CHA viz. M/s. Shalom Forwarders, Tuticorin for export of wooden cupboards, pillar tops, table and book shelf and wooden pillars, without claiming any export incentives. On the basis of...