2007 (11) TMI 43

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....on the appellant. Shri I. Sahaya Edin Prabhu, Proprietor of M/s. Patriot Freight Logistics System, has filed this application along with appeal seeking to vacate a penalty of Rs. 50,000/- imposed on him under Section 114(i) of the Customs Act, 1962. As the appeal does not involve any complicated legal or factual issues, the appeal itself is taken up for disposal. Accordingly, after dispensing with....

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....dspar Lumps to Hongkong. M/s. Maheshwari Exports were not aware of these efforts of S/Shri Thomas and S. Sivakumar to export a consignment in their name. The duo had obtained the signature of the CHA Shri I. Sahaya Edin Prabhu, proprietor of M/s. Patriot Freight and Logistics System, to process the shipping documents. The consignment was stuffed in a container under customs supervision at the SICA....

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....d the way for unauthorized persons access to the customs clearing formalities and enabled unscrupulous persons in facilitating the smuggling of prohibited goods". ^13. The appellant has challenged the penalty on him on the ground that the Commissioner had found no credible evidence of his involvement in the at tempted smuggling. His request for cross-examination of certain witnesses whose state....