2018 (2) TMI 1620

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.... They filed shipping bill No. 2849017 dated 21.05.2014 on behalf of the exporter M/s R. P. Basmati Rice Limited for export of basmati rice. The consignment was cleared from ICD, Gautam Budh Nagar and moved to Jawahar Lal Nehru Custom, Nhava Sheva. The Directorate of Revenue Intelligence received information that the containers were filled with contraband in the form of Sanders and hence the container was examined by SIIB (Export), JNCH, Nava Sheva and it was found to contain Red Sander logs of 9840 kg. which was concealed in the container alongwith the non basmati rice of 5820 kg. The case was investigated by DRI and show cause notice was issued on 17.02.2015 for confiscation of the contraband and imposition of penalties on various persons ....

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....submitted that this Tribunal vide its final Order No. 71840/2017 dated 01.12.2017 has set aside the penalty imposed on the appellant in respect of the show cause notice issued for the custom offence. He further submitted that the fault of the appellant was minor which does not merit the revoking of the licence. Accordingly, he prayed that the impugned order may be set aside. 7. Ld. AR justified the impugned order. He submitted that the time limit under the CBLR runs only from the date of offence report. Even though the contraband was noticed at the time of examination of the goods on 20.08.2014, the licensing authority can initiate action only after receipt of the offence report from the detecting agency. In this case, the DRI has sent t....

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....as issued on 20.08.2017 within time and cannot be held to be time barred. Hence, it is required to examine the merit of the case. 9. The CHA filed the shipping bill for clearance of basmati rice on behalf of the exporter M/s R.P. Basmati Rice Limited. The shipping bill was filed on the basis of documents e-mailed to Ranbir Bhola, CHA through a middleman. The investigation has established that the export of contraband was master minded by one Sh. Sumit who has impersonated as Sh. Sudhir and Sh. Chanderbhan, Proprietor of M/s Dwarika Logistics. From the facts of the case, we note that Sh. Ranbir Bhola, CHA was in possession of an authorisation from M/s R.P. Basmati Rice Limited for the clearance work. However, Ranbir Bhola, CHA filed the s....