TaxTMI 
TaxTMI 
2009 (10) TMI 802
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....ctivities. Red sanders were found loaded enroute in the container stuffed with rice for export at ICD Irugur by tampering with the rivet of the keel, in Tuticorin Port in the name of M/s. Good Mark Enterprises who have been held not to be exporters of the rice as their IE code was misused by Shri D. Padmanabhan, Inspector of Madurai Central Excise Commissionerate. The finding of the Commissioner against M/s. Sethu Samudhra Shipping Services is that they arranged and sent the container to Irugur, ICD, moved the container laden into port area and acted as per instructions of D. Padmanabhan. The other two appellants provided logistics support and filed export documents supplied by Padmanabhan without ascertaining the genuineness of the export/....
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....hipping Services for Malaysia; that after customs clearance at ICD, Irugur, it was brought by the trailer to the godown at Thomaiyarpuram on 26-10-06 and in the meantime, red sanders logs were brought from Chennai using onions as cover cargo to the godown by lorry, and that the container was opened without tampering with the seal and the declared cargo of rice was destuffed and replaced with red sanders logs and such substitution took place in the godown in the presence of Siddique and himself; that Siddique had promised to pay him Rs. 1,50,000/- for each consignment; that this was the second consignment of red Sanders for which he had received money from Siddique. 4. Shri M. Arasu, partner of M/s. Sethu Samudhra Shipping Services has de....
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....hipments of rice and he (Ramaraj) did not have direct contact with the shipper; that Ravikumar had obtained authorization from M/s. Good Mark Enterprises authorizing Shree Venkatesh Shipping Services to do the customs clearance at Coimbatore ICD and that on 27-10-06 at the time of stuffing at ICD, Irugur, Ravikumar cleared only Ponni Rice and he did not know what happened enroute to Tuticorin Port. 7. Shri Ravikumar of M/s. Raghavendra Shipping Services has deposed that he had handled nine export consignments for M/s. Good Mark Enterprises through Shree Venkatesh Shipping Services; that in the nine containers, only rice was stuffed and sent for export and that the nine containers were sealed at Coimbatore ICD, by the Customs Officers aft....