2009 (5) TMI 146

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....rwal, SDR, for the Respondent. [Order]. - This appeal is against a penalty imposed on the appellant under Section 114(iii) of the Customs Act. The appellant was an employee of M/s. V.V. Enterprises and, in that capacity, he was working as Data Entry Operator of M/s. Maharashtra State Warehousing Corporation at Trans India Logistics Park, Customs Freight Station (CFS) located at Nhava Sheva duri....

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.... following order :- "ORDER 1. I order the export goods covered under the above mentioned 13 shipping bills having declared FOB value of Rs. 3,39,19,041/- be re-determined at Rs. 11,51,468/-. 2. I order the confiscation of goods covered under the above mentioned 13 shipping bills with a re-determined FOB value of  Rs. 11,51,468/- under Section 113(d), (h) and (i) of the Customs Act, 1....

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....age as they could not be traced out. The same are kept in abeyance against them. However, penal action will be initiated against them as and when they are traced out. 5. The penal action against Shri Sanjiv Arora, who played a crucial role in the fraudulent exports, cannot be taken at this stage as he could be traced out. The same are kept in abeyance against them. However, penal action will be....

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....osed on him under Section 114(iii) of the Customs Act. 3. It appears from the records that the show-cause notice alleged that M/s. Shiv Shakti Overseas (exporter), by their commissions or omissions, rendered the export goods liable to confiscation under Section 113 of the Act. It further alleged that the appellant and others abetted the offence committed by the exporter, thereby rendering the g....