TaxTMI 
TaxTMI 
TaxTMI 
2018 (10) TMI 1082
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....n crafts/articles, in containers and cleared the same from Saharanpur ICD using the import export code (IEC) of M/s Bharti Grameen Wooden Art, Madina Colony, Chilkana Road Saharanpur. The intelligence was passed to DIR Zonal unit Mumbai to intercept the container at Nhava Sheva Port. On examination of the container No.TGHU8891820 covered by S/B No.00313 dated 24/12/2010, at container freight station Nhava Sheva, District Raigarh, Maharashtra, they found wooden articles looking like craft pillar with a square at the bottom and top. The pillars had vertical rib like structure all around it and they were in black color. On removing the square top and base it was seen that the pillars were actually made of carvings made of wooden planks (strip....
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..... In compliance with summons issued under Section 108 of the Customs Act, 1962, by the Superintendent Central Excise and Customs Division, Saharanpur, Shri Iqbal Bharti appeared before the Authorities on 08/01/2011 and stated that one person named Ahmad Imthy as resident of Tamil Nadu contacted him and said that one London based firm requires supply of swings and furniture, and also assured him giving 40% as advance, and the rest on production of B/L. On being asked about the wood of which swings and sideboard were made up of, he stated, the top and pillars of swings were made up of logs which were supplied by Shri Ahmad Imthyas. He further told that in his workshop the work of pasting half round of mould over the logs to give it the shape ....
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....rketing Firm London Ltd. at U.K. and told him to contact parties at Saharanpur who can manufacture swings and export it to the said firm, in result of which Shri Iqbaal Bharti was contacted and explained the requirements of Shri Pranav Patel for arranging solid logs of wood for manufacture of pillars and tops of swings. Shri Ahmad Imthyas clearly stated that on instruction of Shri Pranav Patel he went to Mangalore where a truck was loaded with logs and concealed with vegetables and husks and sent to Saharanapur. The said 123 logs appearing as red sanders, total weighed 4065Kgs having an estimated value of Rs. 16,26,000/-. 8. Similarly on summons issued dated 08/01/2011 under Section 108 Customs Act, 1962, Shri Gufraan stated that he knew M....
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....6.2011 was issued to the various persons including the Appellants herein wherein it was proposed why the red sanders logs should not be confiscated under Section 113(d) & 113(e) of the Customs Act, 1962; drawback claim should not be rejected and penalty should not be imposed under Section 114(i) of the Customs Act, 1962. As far as the present Appellants are concerned, only penalty has been proposed in the show cause notice under Section 114(i) of the Customs Act, 1962. The Appellants filed reply to the show cause notice before the learned Commissioner. 13. The said show cause notice has been adjudicated by the learned Commissioner, Meerut-I, vide order dated 14.06.2012, wherein he has confiscated the red sander wood and imposed penalties o....
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....e imposed. To support his contention, he placed reliance on the following case laws : (i) Syndicate Shipping Services Pvt. Ltd. vs CCE, Chennai, 2003 (154) ELT 756 (Tri-Chennai); (ii) Neptune's Cargo Movers Pvt. Ltd. vs CC (Export), Chennai, 2007 (219) ELT 673; (iii) Sethu Samudhra Shipping Services Vs CCE, Tuticorin, 2010 (262) ELT 570; and (iv) Parvej J. Irani vs CCE, Nhava Sheva, 2016 (333) ELT 333 (Tri-Mum). 15. Shri Prateek Dawar appearing on behalf of Noticees/Appellants, Shri Abad Ahmad and Shri Saddam Ahmad, submits that, Shri Masood Ahmad, owner of godown at Vardhaman colony had given the godown on rent jointly to Shri Abad, Shri Saddam, and were only taking care of the storing of the concealed articles at the godown. They had....
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....d goods and imposing penalty. 20. Having heard the rival contentions and considering the facts and circumstances of the case, I find that the learned Commissioner in para 71 of the impugned order has correctly observed that the Appellant - Shri Dinesh Panwar has not merely acted as a Customs House Agent but acted as an authorized signatory of the exporting firm. I further find that the goods which were to be exported were prohibited goods. Therefore, in view of above, I find the Appellant - Shri Dinesh Panwar, has violated the provisions of Section 114(i) of the Customs Act, 1962. However, in the given facts and circumstances of the case, I find that the penalty imposed is on higher side and, therefore, I reduce the same from Rs. 5,00,000/....