2015 (6) TMI 652

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....the confirmation of the order is given in the below chart:- Sr.No. Appeal No. Appellant Amount of Penalty 1 2 3 4 (a) C/89911/14-MUM M/s. Scope Amra Logistics (I) Pvt. Ltd. Rs.15,00,000/- under section 114(i) (b) C/89912/14-MUM M/s. Marinetrans (I) Pvt. Ltd. Rs.15,00,000/- under section 114(i) (c) C/89913/14-MUM Shri. Majoj B Kotian Rs.5,00,000/- under section 114(i) (d) C/89914/14-MUM Shri K Venugopal Rs.5,00,000/- under section 114(i)   The fact of the case is that M/s. Akanksha Packs, Plot No. F-66, MIDC, Waluj, Aurangabad (manufacturer of corrugated boxes of plastic and paper) had obtained an order from Elite Trading Est. Dubai for export of corrugated boxes and also received an advance payment through SBI....

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....S on 03.10.2012 and examination of the said container was done under panchanama drawn by the Customs officers of the SIIB, JNCH, Nhava Sheva, Mumbai on 05.10.2012 in presence of the S/Shri. Anil Satyanarayan Loya, Partner of M/s. Akanksha Packs and Shri. Dadu Lawande, authorized representative of the Shipping line M/s Freight Connection India Pvt. Ltd. and Shri Rajan Sawant, representative of the Speedy CFS. The examination of the container revealed that the front portion of the container was stuffed with 74 packages corrugated boxes but behind the corrugated boxes, logs of Red sanders (11505 Kgs) were found. 11505 Kgs of Red sanders were seized under panchanama dated 05.10.2012 on a reasonable belief that the same were liable to confiscati....

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....ion for the Appellant to doubt anything contrary, therefore the Appellants were not aware of any wrong doing by the persons of the foreign buyer. Shri Reddy submits that the penalties on the Appellants were imposed under Section 114(i), penalty under this section can only be imposed if the person does or omits to do any act which act or omission would render such goods liable to confiscation under Section 113 or abets the doing or omission of such an act. In the present case, the Appellants' role is limited to providing container that too for the permissible export goods i.e. Corrugated Boxes and not for Red Sanders, therefore the Appellants have neither omitted to do any act not abetted the doing any such act, hence cannot be made resp....

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....physical supervision of the custom officers, thereafter the custodian got the control of the container. The tampering of seal, change of the goods i.e. loading and concealment of prohibited goods i.e. Red Sanders were taken place in the transit from ICD to the Nhava Sheva Port. This clearly shows that the present Appellants whose role was to arrange and provide the empty container for export goods, cannot be implicated in the act of smuggling of Red Sanders. However, the Appellants have knowingly about the Public notice No. 17/2012 not complied the KYC norms of the person Shri Rohit Mahadik who placed order for container. The said public notice clearly instructs the container lines, shipping line, freight forwarders, agents, sub agents etc.....