2017 (9) TMI 683

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....ned huge quantity of Red colored wooden logs appearing to be  Red Sandal Wood . After thorough investigation, a Show Cause Notice dated 14.01.2015 was issued proposing confiscation of the seized goods and to impose penalty on various persons. By the impugned order, the Commissioner of Customs (Prev), Kolkata confiscated the seized Red Sanders absolutely as prohibited for export under the various Acts and imposed penalties on several persons and a penalty of Rs. 25,00,000/- was imposed on the appellant under Section 114 (i) of the Customs Act, 1962. Hence, the appellant filed this appeal against the imposition of penalty. 2. The Ld. Counsel for the appellant submitted that on 09.06.2014, the appellant received an indent from one Mr. Pa....

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....resented by Vivek Bansal) were fraudulently involved in this attempted illicit export as the face of an exporter. The order for the export was brought to them solely by Pawan Tiwary who represented himself as authorized agent of M/s. ICON INTERBIZ CO. Ltd. Dubai, UAE. M/s. Rourkela Steel & Ferro Alloys did not make any correspondence with the Dubai company and even the advance payment was arranged by Pawan Tiwary. Pawan Tiwary had only mailed them the order on behalf of M/s. ICON INTERBIZ CO. Ltd. which had been accepted by them and they provided their bank details for advance payment. It is noteworthy that they never contacted the buyer before or after the seizure as all the communication was being done by Mr. Pawan Kumar Tiwary on behalf ....