TaxTMI 
TaxTMI 
2017 (8) TMI 1204
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....ey had already been given "LET EXPORT" from the Port. After the arrival of the said containers at the ICD, Tughlakabad, New Delhi, the Officers of the DRI visited the said Port on 02.06.2011 for conducting the examination of the same. The containers were inspected in the presence of the independent witnesses, Shri Ravinder Kumar Gupta (Exporter), Shri Charan Das (CHA), Inspector of the Customs and the DRI Officers. It was found that the seals were intact and their numbers tallied with the numbers mentioned in the documents enclosed with the shipping bills. Shri Devender Singh Bist, Surveyor of M/s Balaji Shipping Co., examined the seals affixed on the two containers and reported that the shipping line seals affixed on the said containers were the original shipping line seals issued by M/s Balaji Shipping Lines. Both the containers were examined where it was found to contain Wooden Logs of different sizes as against 550 boxes containing 4400 nos. of Post Insulators declared in the shipping bills and other export documents. These Logs were of Red Sanders Wood and collectively weighed 21885 kgs. The Deputy Director, Wild Life Crime Control Bureau, has confirmed that it was the Red San....
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....oms Act, 1962 wherein he inter alia stated that as freight forwarders his work was to take the rates from the Shipping Company and to give to Exporters against commission. He came into contact with Shri Ravinder Kumar Gupta of M/s RR Industries, Khurja, through one Shri Ajay of M/s B.D.P. India Limited, who contacted him on telephone to arrange for factory stuffing permission of containers to M/s RR Industries. 6. Both the arranged trucks were owned by Shri Chander Pal Pathak of New Delhi, for using transportation of the above said two containers from the factory premises at Khurja to ICD, Tughlakabad, New Delhi, for exporting the same to UAE. 7. Statement of Shri Dharmendra, Manager of Shipping Lines, Balaji Shpping Lines, was also recorded on 09.06.2011 wherein he inter alia stated that two seals had been issued to M/s TICC Container Pvt. Ltd. The name of the person, who had taken line seals from ICD, Tughlakabad, New Delhi, could be told by Shri Surendran Nair of TICC. Statement of Shri Surendran Nair, Branch Manager of M/s TICC Container Line (I) Ltd., was also recorded on 13.06.2011 wherein he inter alia stated that two containers were supplied to M/s RR Industries at th....
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....opened by breaking the seals and replacing them with duplicate seals and that he did not know from where Sanath Kumar was arranging the duplicate seals. 9. In these circumstances, the adjudicating authority has not levied any penalty on Shri Ravinder Kumar Gupta, Proprietor of M/s RR Industries, Khurja, Shri A.T. Maideen and Shri Sanath Kumar. The adjudicating authority kept the imposition of penalty in abeyance on Shri Suresh Kumar. However, penalty of Rs. 50,000/- on Shri Chander Pal Pathak; Rs. 10,000/- each on Shri Anil, Supervisor of M/s Atul Cargo; Shri Babloo, Driver; and Shri Munni Yadav, Driver, was imposed. 10. Being aggrieved, the Department has filed the present appeals. 11. With this background, we have heard Shri Govind Dixit, learned DR for the Department-Appellant. None appeared for the Respondents nor is any application for adjournment is available on record. 12. After hearing the learned DR for the Department and on perusal of the record, it appears that in the instant case two containers were arranged to the factory of M/s RR Industries at Khurja where post Insulators were stuffed in the factory premises in the presence of Inspector of Central Excise ....
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.... manner connected with the present export consignment. He was an accused in a different case and that too was retracted by him at the earliest available opportunity. His statement was recorded on 27.11.2011 before the DRI Officers where he had disclosed his old business of Red Sanders Wood. Be that as it may. But the fact remains that he is neither the exporter nor any beneficiary. Hence, the lower authority has rightly not imposed any penalty on him. Therefore, he is not liable to the penalty under Section 114 of the Customs Act, 1962. 15. Regarding imposition of penalty on Shri Sanath Kumar, noticee no. 3, it appears that Shri A.T. Maideen has given his (Shri Sanath Kumar) number to his old business friend. As per the direction of Shri Sanath Kumar, in the past, he used to supply the Red Sanders at the given place. But the fact remains that, Shri Sanath Kumar, who was actively involved in the smuggling of Red Sanders was not involved in the instant case. He too is neither exporter nor active conspirator in the instant case, so the lower authority has rightly not imposed penalty on him. 16. Regarding Shri Suresh Kumar, noticee no. 4, it appears that he was a middleman/agent ....