TaxTMI 
TaxTMI 
2017 (10) TMI 1272
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....he case are that container number CRXU-3357052(20') was exported vide shipping bill no.9596878 dated 27.06.2012, declaring the export goods of 700 cartons of glass tumblers. Based on intelligence, the Directorate of Revenue Intelligence, Chennai, recalled the container which was exported to Malaysia and on examination it was found that the container contained 366 logs of the contraband, red sanders wood, weighing 9.34 mts valued at Rs. 93,40,000/-. A part of the declared goods, i.e. 266 cartons of glass tumblers was also found. DRI carried out further investigations by searching various residential premises of BG and partners but nothing incriminating was found. Statements were recorded from all connected persons. In their separate statemen....
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.... the container were unloaded in the said go-down and after un-loading the same, the red sander logs were loaded in the same container with the help of his associates and resealed and thereafter the said container was dispatched to ICD, TKD, New Delhi. 5. Further Statement of Shri Anil Kumar, Driver was also recorded before the Central Excise officials on 27.11.2012 and 28.10.2012, Shri Anil Kumar clearly stated as to how the goods stuffed in the container were exchanged with red sanders wood by him along with his associates namely Shri Chandrapaal Pathak, Shri Suresh, Shri Rakesh Gupta, Shri Satish and Shri Manoj. 6. After completion of the investigation, show cause notice was issued by DRI which was adjudicated and the offending goods we....
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.... Present facts are similar to the case of R.R. Industries. 10. The Ld. DR justified the impugned order. 11. After hearing both the sides and perusal of record, it appears that in the instant case one container was loaded with glass tumblers in the factory of BG. The container was stuffed under the supervision of Central Excise officers and also sealed. The container after export was recalled by the DRI and examined and it was found to contain 9.34 mt of red sander wood which is prohibited for export. Along with the contraband a part of the declared goods i.e. glass tumblers was also found. The present appeals have been filed by BG and their employees challenging the penalties imposed on them. The authorities below have imposed penalties o....
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....y showing or producing fake / bogus documents and on the basis of fake documents, they used to produce mobile connections or obtain godowns. 28. From the foregoing facts of investigations conducted so far, in relation to the seizure of Red Sanders Wood Logs from one container belonging to M/s. Bajrang Glass International, Bajrang House, S.N. Road, Firozabad (UP) on 21.08.2012, it transpired that- i) The 700 cartons of Glass tumblers were actually stuffed in the container no. CRXU-3357052 covered under Shipping bill no. 9596878 dated 27.06.2012 filed by M/s. Bajrang Glass International at ICD TKD New Delhi which was sealed and cleared by the Central Excise Officers on 02.07.2012. The loaded container which was required to be directly tak....