2016 (9) TMI 274

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....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 each container.  In the investigation, i....

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.... 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 other hand, Shri D. S. Mann, Ld. Assistant Commissioner (A.R.) appearing on behalf o....