2016 (12) TMI 700

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...., For the respondent    ORDER The issue at hand relates to attempted export of 'Red Sander logs' in one container which was intercepted by the customs.  It is not disputed that the container was initially loaded with red sanders from the factory of the appellant.  It is not further disputed that the container was examined at the CFS in Chennai and let export order was issued ....

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....sp; They have given authorisation to CHA attend the customs clearance work without knowing the person directly.  In this manner the appellants have committed acts and omission which indirectly abetted the fraud. 4.  Heard both sides and gone through the records. 5.  There is no dispute that the granite slabs which were loaded by the appellant company have been found as declared, a....

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.... in the attempted fraudulent export of red sanders by replacing the granite slabs. Both the Director/Managing Partner have accepted that the export orders have been obtained without knowing the details of the person involved and also the buyers.  Hence, while there is not any direct involvement of appellants in the alleged attempted export of red sanders, nonetheless, they cannot go scot-free....