Customs penalty overturned due to lack of evidence. Appeal allowed for Mohammed Javeed Jaffery.

Mohammed Javeed Jaffery Versus Commissioner of Customs (Sea - Export). Chennai

Mohammed Javeed Jaffery Versus Commissioner of Customs (Sea - Export). Chennai - TMI Issues:
1. Imposition of penalty on the appellant by the Commissioner of Customs for involvement in attempted illegal export of red sander wood logs disguised as rice.

Analysis:
The appellant filed an appeal against the Commissioner's order imposing a penalty of Rs.50,000 for his alleged role in the illegal export of red sander wood logs. The facts revealed from the impugned order indicated that the container, initially declared to contain Par Boiled Rice, was found to actually hold Red Sander Wood Logs by the DRI authorities. The Commissioner confiscated the logs and imposed penalties on several individuals, including the appellant.

Upon reviewing the case, the Judge noted that the Commissioner found the appellant to have attended the stuffing of the consignment at the Container Freight Station (CFS) on behalf of the exporter, receiving monetary consideration for his involvement. The appellant was also accused of introducing the supposed Manager of the exporter-firm to another individual, facilitating the illegal export attempt. However, it was highlighted that there was no evidence to suggest that the appellant had knowledge of the actual illegal export activities involving the wood logs.

The Judge emphasized that while the appellant was present during the stuffing of the rice consignment at the CFS, there was no indication that he was aware of the subsequent loading of the illegal goods. The lack of evidence linking the appellant to the knowledge or participation in the illegal export scheme led the Judge to conclude that there was no justification for imposing a penalty on the appellant. Consequently, the penalty imposed on the appellant was set aside, and the appeal was allowed in favor of the appellant, Mohammed Javeed Jaffery.

In summary, the judgment revolved around the issue of imposing a penalty on the appellant for his alleged involvement in the illegal export of red sander wood logs. The decision highlighted the importance of substantial evidence linking an individual to illegal activities before imposing penalties, ultimately resulting in the penalty being overturned in favor of the appellant due to insufficient proof of his knowledge or participation in the illicit export scheme.