2008 (8) TMI 681

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....Appellant. Shri M.K.A.K. Mohiddin, JDR, for the Respondent. [Order]. - After examining the records, I note that the learned Commissioner of Customs has imposed a penalty of Rs. 2.5 lakhs on the CHA who handled an export consignment covered by Shipping Bill No. 2393248 dated 13-7-2006, which was filed in the name of 'M/s. Stone Field (India)' owned by one Shri Pankaj Bengani. The Commissio....

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....rned counsel for Shri Nagappan and learned JDR, I find that, prima facie, the penalty imposed on Shri Nagappan cannot be sustained inasmuch as the investigating agency did not seize the trailer loaded with the contraband. The red sander wood was seized on 17-7-2006 but the trailer was seized two days later. Apparently, when the trailer was seized, it did not carry any container loaded with the con....

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....s IE Code was misused by somebody else. However, there is no explanation as to how his IE Code was known to somebody else. It is on record that there was swapping of slate for red sander logs at some stage of the export process. Prima facie, the exporter cannot evade his liability. The burden is heavy on him to establish that he had nothing to do with the swapping of goods. In the circumstances, i....

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....0/2008 praying for remand of the case to the original authority for the limited purpose of re-examining the penal liability of the CHA. This appeal requires the Commissioner's order to be set aside with a direction to put the CHA on notice and accord adequate opportunity to him to represent his case in accordance with the principles of natural justice. Apparently, the appellant feels that natural ....