TaxTMI 
TaxTMI 
2014 (2) TMI 344
X X X X Extracts X X X X
X X X X Extracts X X X X
....orms was not followed, the appellant faced penalty of Rs.5 Lakhs while the goods exported were furniture and appellant did not incur any liability under law. 2. By preliminary observation from the finding of the ld. Adjudicating authority it is suffice to say that mis-declaration by appellant was corroborated by discovery of Red Sanders attempted to be exported by the appellant which brought him to penal consequence of law. When customs called back the consignments, ill design of the appellant surfaced. Appellants plea that goods exported were stuffed in the presence of the customs authorities and corroborated by the customs seal is baseless when red sanders attempted to be exported were prohibited goods and were found from the containers....
X X X X Extracts X X X X
X X X X Extracts X X X X
....unsel, Shri Piyush Kumar submits that reading of page-16, 22, 34 and 36 of the order-in-original nowhere shows deliberate involvement of the Shipping Agency and its officers in the export of the red sanders. Shipping agency may commit procedural irregularly but not imputable to any charge without evidence of active connivance of the shipping agency which has not been brought to record. Therefore, neither the shipping agency nor its Managing Director or its Operational Executive should be brought to the penal consequences of law. It was further submitted that the shipping agency has to act on the advice of the exporter. It had not involved itself on its own to export red sanders. None of the appellants i.e. the shipping agency, its Managing ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....e was quite aware of the status and ownership of trailer No.GJ-18T 1012 and use thereof. That trailer was used to transport goods to the ICD for export. The goods which were ultimately found to be 15.585 MTs, Red sanders covering 606 logs, it cannot be said to have been transported so easily without the knowledge of the racketeers. 12. para 16.2 of the adjudication order brings out modus operandi of the racketeers . Said para is reproduced to appreciate the gravity of the matter:- 16.2 I find that the role played by Shri Abdul Jaffer Sattar of Chennai in the instant case as found during investigation is as under:- &nbs....
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing and fake. On scrutiny of the bank statement of Shri Abdul Jaffer (A/C No.05290100009717), obtained from the Bank of Baroda Rajaji Raod, Chennai it was noticed that the said account as open on 17.11.2006 and during the period from 01.07.2011 to 24.12.2011 big transactions varying from Rs.30,000/- to 5,00,000/- shown to have been deposited in his account on cash basis. A debit entry dated 30.07.2011 for Rs.2,00,000/- was also appearing as withdrawals, as a debit entry in respect of payment made to the exporter at Jodhpur through cheque. But the contact number and address so mentioned in the account statement was confirmed to be non-existing. He discharged the liability of payment of Rs.4,75,000/- towards purchase of aforesaid truck and ga....
X X X X Extracts X X X X
X X X X Extracts X X X X
....bated commitment of the offence. 15. Prima facie, observation made above brings out categorically how the racketeers attempted to export the red sanders with the knowledge of some of the customs officers. But unfortunately those officers have not been brought to the fold of the law by the present adjudication order. It would be proper for ld. CDR to take-up the matter with the D.G. vigilance for appropriate measure under law. 16. The role of CHA in the entire case can be appreciated for its exclusive knowledge about the racket. So also its Director, Shri Narendra Tater was equally a conduit in the entire smuggling. Therefore, it would cause serious prejudice to the interest of justice, if there is total waiver of pre-deposit to any of the....