2009 (12) TMI 818

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....red sanders logs, prohibited item for export under Foreign Trade Policy was being smuggled in the export consignment of M/s. Sekar & Sekar Process, Sivakasi covered under shipping bill dated 13-1-2007 in the guise of "Calcite Powder" (cargo was consigned to a buyer in Malaysia), the container was intercepted on 19-1-2007. It was found to be sealed with Central Excise One Time Seal (OTS) and with l....

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.... enquired whether his father's firm could export Sulphuric Acid to his client in Malaysia; that Shri Rajkumar gave his address and telephone numbers; that Shri Rajkumar sent two of his staff to visit their office premises in the first week of July; that Shri Rajkumar was asked to deposit Rs. 1 lakh for the reasons that it was the first consignment to an unknown buyer; that Shri Rajkumar deposited ....

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.... Shri Rajkumar's man, and that he did not know how the red sanders logs was found in the container instead of the declared cargo. Shri P. Thanasekaran's statement was recorded on 23-1-2007 in which he corroborated the statement of his son Shri Karnan. Statements of others were also recorded. S/Shri Rajkumar, Suresh and Kumar were absconding and, therefore, their statements could not be recorded. ....

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....ot verify the personal details and even accepted advance payment from him. He has held that the change of port and absence of Shri Rajkumar has raised suspicion about the genuineness of the exporters in doing the exports and that their acts of commission and omission indirectly facilitated S/Shri Rajkumar, Suresh and Kumar to indulge in smuggling of red sanders logs. The Commissioner has held that....