TaxTMI 
TaxTMI 
2017 (4) TMI 782
X X X X Extracts X X X X
X X X X Extracts X X X X
....n the appellant Shri Sanjoy from Bhutan ( Rs. 5.00 Lakhs ); and/on Sri B.R.B. Roy (Rs.10.00 Lakhs) were imposed. The penalties were also imposed on the other persons but either they have not filed any appeal or are not available before us. Hence, we are adjudicating the present appeals filed by Sri Sanjoy and Shri B.R.B. Roy against the penalties imposed. 3. Brief facts of the case are that on 7/5/2007, on the specific information, it was found that two trucks with containers were standing at the main gate of Haldia Dockyard since long. On query, both the truck Nos. NL OID 7864; and NL OID 7426 were taken inside the dockyard. On the next morning, the containers were opened and it was found that there were red coloured wooden logs inside ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Bank of Bhutan wire payment. In the voluntary statement Shri Bappa Misra, Jr. officer (Cargo) of Balmer Lawrie & Co. stated that job was assigned to them by one Sri Sanjoy. The statement of Shri Bappa Mishra, Junior Officer Cargo of Balmer Lawrie & Co. was recorded under Section 108 of the Customs Act on 09/05/2007. In his voluntary statement, Shri Mishra stated interalia that they arranged two containers bearing No.BLJU 2052531 & SSMU 2965405 from Albatross Shipping Co. for export to Singapore as per the instruction of Sri Sanjoy who is from UP and working with M/s. Jamphel Clearing & Logistics, Phuentsholing, Bhutan. He accepted that he knew Shri Sanjoy through Shri B.R.B Roy (One of the appellant) who instructed him to arrange container....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nder Section 108 of the Customs Act on 09/05/07. In his voluntary statement, Shri Misra stated interalia that they had arranged two containers bearing No. BLJU 2052531 & SSMU 2965405 from Albatross Shipping Co. for export to Singapore, that as per his knowledge Sri Sanjoy is from UP and working with Jamphel Clearing & Logistics, Phuentsholing, Bhutan. He accepted that he knew Shri Sanjoy and Shri B.R.B Roy (One of the appellant), who instructed him to ex-Bhutan to Singapore, whenever requested by Shri Sanjoy. Shri Sanjoy usually called him and tell his requirement of containers for export ex-Bhutan to Singapore and Port Kelang. The documents were forwaded by Shri Sanjoy. Shri Bappa Misra, Jr. Officer (Cargo) of Balmer Lawrie & Co. also ment....
X X X X Extracts X X X X
X X X X Extracts X X X X
....r agent not to deliver the containers and for making arrangements for taking back the same to India, that he would make contact with their agent in Singapore and Malaysia to get the information about who took delivery of the containers already delivered and when ; that they had never received any complaint regarding delivery of cargo in the destination point. 10. From record, it appears that Shri B.R.B. Roy of M/s. Balmer Lawrie & Co. (Appellant) promised to the D.R.I officers to produce Shri Sanjoy through which he procured the job but he failed to keep his promise as Shri Sanjoy never appeared before officers of the DRI. Shri B.R.B. Roy also failed to inform to whom earlier consignments were delivered at Singapore/Malaysia though he un....