2016 (5) TMI 830

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....mpany and penalty of Rs. 2 lakhs on Sales Executive name of the said company. The penalty was imposed in a case relating to smuggling of Red Sanders. The container was ordered by the appellant to M/s, Marinetrans (I) Pvt. Ltd. but the appellant have not complied with the requirement of KYC Norms in terms of Public Notice No. 17/2012 issued by Commissioner of Customs (Export) JNCH Nhava Sheva. 2. Ms. Subra Karmakar, Ld. Advocate appearing for the appellants submits that the penalty was imposed only on the ground that the appellants have not complied with the Public Notice No. 17/2012. According to the said Public Notice, the KYC Norms has to be followed in respect of exporter/person seeking container. She submits that in the present case,....

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....ts were imposed for non-compliance of KYC norms as prescribed under Public Notice No. 17/2012. According to which, the appellant is suppose to comply the following norms: "1. To curb the menace of smuggling of prohibited goods like rd sanders it is directed that all the shipping lines agents/sub-agents, container lines, container line agents/sub-agents, freight forwarders etc. should follow Know Your Customer (KYC) norms and must insist on and keep at least three documents out of the documents listed below in their records from exporter/person seeking the container for stuffing of export cargo (document at Sr. No.1 must be one of the three documents): 1. One of the photo IDs of person seeking to book the container/photo ID....

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....were not involved in the smuggling of Red Sanders for the reason that the containers were stuffed and sealed with Corrugated Boxes at ICD, Waluj under the physical supervision of the Customs officers, thereafter the custodian got the control of the container. The tampering of seal, change of the goods, i.e., loading 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 with the KYC norms of the person Shri Rohit....