TaxTMI 
TaxTMI 
TaxTMI 
2018 (3) TMI 654
X X X X Extracts X X X X
X X X X Extracts X X X X
....the CWC-CFS area towards Gateway Port MICT Mundra under transshipment permit issued by Superintendent Ducts (Preventive) Customs House, Kandla. But instead of being transported directly to MICT Mundra, the truck was diverted to a place called Jamnagar Wadi at Village Sama Ghogha, Taluka Mundra. In the said premises, the roofing tiles stuffed inside the container were unloaded and 419 pieces of Red Sanders Wood were stuffed. The container was resealed and taken to MICT Mundra, where it was intercepted by Customs Department on 13.07.2006 and the 419 pieces of Red Sander Wood valued at Rs. 47,60,300/- was recovered and seized. Later on 14.07.2006, the roofing tiles lying in Jamadar Wadi valued at Rs. 70,000/- was also placed under seizure. After completion of investigation, SCN was issued on 29.05.2007 proposing confiscation of the goods and vehicle seized and imposition of penalty on various noticees including the present appellants under Section 114(i) of Customs Act, 1962. On Adjudication, the Red Sanders Wood was absolutely confiscated and the vehicle carrying the Red Sander Wood was also confiscated with an option to redeem the same on payment of fine; personal penalty of Rs. 20.....
X X X X Extracts X X X X
X X X X Extracts X X X X
....) and Neptune Cargo Movers Pvt. Ltd. Vs. Commr. Of Cus.(Exports), Chennai 2007 (219) ELT 673 (Tri.-Chennai) 4. Ld. Advocate Sh. Hardik Modh appearing for Sh. Dev Kumar Kapta submitted that imposition of penalty on them by the adjudicating authority holding that the CHA, M/s Act Forwarders had not authorized Sh. Dev Kumar Kapta, and he acted himself is incorrect, in as much as the said CHA issued authority letter to the appellant to sign the documents and handle the work in the dock area on behalf of them through authority letter dated 18.05.2006. Pursuant to the said letter dated 18.05.2006, Kandla Port Trust vide letter dated 19.05.2006 permitted and authorized the appellant Sh. Dev Kumar Kapta to sign document and handle work in the Port area on behalf of the CHA M/s Act Forwarders. The appellant had filed number of shipping bills and bills of entry on behalf of M/s Act Forwarders. The list of which has been enclosed with the Appeal Memorandum. Further, he has submitted that besides working as an authorized signatory of CHA, the appellant Sh. Dev Kumar Kapta is also proprietor of M/s Chirag Enterprises which acted as a clearing and forwarding agent. As per the job assignment to ....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... to illegal export of Red Sanders Wood. The Adjudicating Authority analyzing the evidences and role of Sh. Dev Kumar Kapta, who had filed the shipping bill for export of Roofing Tiles on behalf of M/s Simna Exports, Moradabad, was not authorized in writing by the said exporters and nor by the CHA M/s Act Forwarders. The defense of Sh. Dev Kumar Kapta was that they have been authorized by the CHA to sign documents on behalf of the CHA in 19.05.2006 to handle their work in the Port area, thus, impliedly necessary authority from the CHA has been with them to act on behalf of the said CHA. I find that admittedly in the present case the CHA never authorized the appellant to sign and file the shipping bill with the Customs authorities in relation to export of the roofing tiles. It is also not in dispute that in the CWS-CFS area, the Roofing Tiles were stuffed in the container and properly sealed in presence of the Customs Department, the transportation of the said Roofing Tiles has been arranged by Sh. Dev Kumar Kapta, in the capacity of Proprietor to M/s Chirag Enterprises. The Roofing Tiles was replaced with Red Sander Woods at Jamadar Wadi in the presence of Sh. Pradeep Thakkar. From ....
X X X X Extracts X X X X
X X X X Extracts X X X X
....able on record that prior to filing of shipping bill No. 1055178 dated 10.7.2006, Shri Devkumar Kumar Kupta had filed shipping bill Nos. 1050366 dated 8.5.2006 (CHA: M/s. P.C. India), 1051392 dated 18.5.2006(CHA: M/s: ACT forwarders) and 170 dated 30.5.2006 (CHA: M/s. ACT Forwarders) with Custom House, Kandla for Export of roofing tiles in the name of exporter M/s Simna exports Moradabad. On other hand, Shri Dilshad Hussain, proprietor of M/s Simna Exports has stated in his statement dated 21.7.2006 that he neither knew Shri. Devkumar Kapta nor they have exported any goods from Kandla and that the name of his firm was utilized for illegal activity without his knowledge. Thus, Shri Devkumar Kapta indulged in facilitating exports of roofing tiles/Red sanders by misusing the name and IEC Code of M/s Simna Exports." 8. In the present appeal, the observation and finding of the Ld. Commissioner has not been rebutted by Sh. Dev Kumar Kapta, by evidences, except repeatedly harping on the fact that he has been authorized by the CHA in carrying out the activities in the Dock Area and filing the documents. No categorical denial has brought on record by Sh. Dev Kumar Kapta that he has made ev....