Penalty u/s. 114AA not imposable when goods are actually exported: CESTAT Mumbai

Riyaz Sayed Abdul Aziz Vs Commissioner of Customs (Export) (CESTAT Mumbai) CESTAT Mumbai held that imposition of penalty under section 114AA of the Customs Act not justified in absence of any dummy export or any criminal intent involving evasion of duty. Accordingly, provisions are not applicable where export goods have actually been exported. Facts- The appellant is the sole proprietor of M/s Rishay International which was involved in export of Ready-Made Garments (RMG) and fabrics to African countries, mostly to Nigeria, and they had availed customs duty drawback benefits in respect of such ...