2016 (9) TMI 274

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....nngaa Aagro Tech Pvt. Ltd. The appellants being CHA not taken proper authorization from the exporting firm.   On investigation, it was undisputedly proved that M/s. Panchaganngaa Aagro Tech Pvt. Ltd. is not the actual exporter and all the export documents were found forged.  As per the various statements, it was revealed that one initially introduced   as Shri Yogesh Jadhav subsequently found named Shri Nitin Kaginkar brought the documents to Shri  Bhapurao Jagdale for clearance of the container of Red Sanders.  In the  statement of Shri Nitin Kaginkar, he stated that one Shri Pillai given him the documents along with container for export clearance and Shri Nitin Kaginkar was paid Rs. 50,000/- for eac....

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....ants were directly or indirectly involved in the illegal export of red sanders, therefore the penalty was wrongly imposed upon them.  In support of his statement, he placed reliance on the following judgments: (i)  Prime Forwarders Vs. Commr. Of Customs, Kandla 2008 (222) E.L.T. 137 (Tri.-Ahmd.) (ii)  Commissioner of Customs Vs. Vaz Forwarding Ltd. 2011 (266) E.L.T. 39 (Guj.) (iii)  Prakash Poonia Vs. Commissioner of Customs, Kandla 2010 (252) E.L.T. 442 (Tri.-Ahmd.) (iv)  Lohia Travels & Cargo Vs. Commissioner of Cus., New Delhi (Prev.) 2015 (330) E.L.T. 689 (Tri.-Del.) (v)  Circular No. 9/2010-Cus., dt. 8.4.2010  F.No. 502/5/2008-Cus VI. 3.  On the oth....

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....M Ganatra & Co. 2016-TIOL-13-SC-CUS. 4.  I have carefully considered the submissions made by both the sides.  The fact is not under dispute that there was an attempt to illegally export red sanders. The export documents showing the exporters name as M/s. Panchaganngaa Aagro Tech Pvt. Ltd. were found forged.  The CHA firm and its employee who are the present appellants have not obtained any authorization and they were not aware about the detail of  M/s. Panchaganngaa Aagro Tech Pvt. Ltd. Shri Bapurao Jagdale has not got the documents from any authentic person.  He received the documents from one Shri Nitin Kaginkar, who was initially introduced as Shri Yogesh Jadhav. Shri Nitin Kaginkar acted as of intermediary wh....