2008 (12) TMI 480

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....ent. [Order]. -  This is an appeal filed by Shri K. Ramana, proprietor of M/s. Madhura Impex Services, which used to function as a CHA in relation to import and export of goods traded through the Chennai Port. The appeal challenges the penalty of Rs. 10,000/- imposed on K. Ramana under Section 114 of the Customs Act in the impugned order. The facts of the case are that a shipping bill w....

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....0 lakhs was imposed on Salethu, Rs. 5 lakhs each on S/Sh. B.K. Yuvaraj and K.B. Durai. Shri T. Kalyana Ranganathan, an employee of M/s. Madhura Impex Services, which undertook the export documentation of a consignment of groundnut kernels in order to actually export contraband red sander wood logs, was imposed with a penalty of Rs. 5000/-. A penalty of Rs. 10,000/- was imposed on the appellant Shr....

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....anganathan to undertake such activities on behalf of M/s. Madhura Impex Services. Moreover, the specific finding of the Commissioner as regards the penal liability of the appellant under Section 114 of the Act was limited to the following observations :- "For the reasons discussed above, I feel that for negligence and also for not taking adequate precautions which amounts to assistance in rende....