2017 (3) TMI 405

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....rter M/s. M.M. Industries and another person who were implicated in the entire attempt to export of the said goods. The original authority, apart from ordering absolute confiscation of the goods also imposed penalties on the noticees to the SCN, including penalty of Rs. 4,00,000/- on Shri S.R. Loganathan of M/s. Aakash Shipping Services Ltd., (the appellant herein) under Section 114 (i) of the Customs Act, 1962. On appeal, the Commissioner (Appeals) vide the impugned order dated 07.03.2016, rejected the appeal of the appellant. Hence, this present appeal before this forum. 2. Today when the matter came up for hearing, Ms. J. Ragini, Ld. Advocate appearing on behalf of the appellant, submitted that the appellant had no role in the attempt....

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....ng into the shoes of a CHA by handling the entire customs related work. On these reasons, the Commissioner (Appeals) has upheld the order of the original authority. A perusal of the page 45 of the order of the original authority indicates that the following findings and conclusions with regard to role played by appellant:- "45. Shri S. R. Loganathan of M/s. Aakash Shipping Services, Chennai, in his written submissions dated 16.10.2014 and 19.11.2015 has refuted the charges against him. However, I find that it is on record that based on the request made by one Shri Mohan, who introduced himself as an employee of M/s. M.M. Industries, Shri Loganathan has arranged the impugned container through M/s. Brizol Global Logistics, made arrangement....