2018 (11) TMI 1164

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....t Ms. T. Usha Devi, DC (AR) for the Respondent ORDER Per Bench Acting on intelligence, that "Murate of Potash" (MOP) a restricted item for export was being smuggled out of India in the guise of industrial salt, a consignment of export goods covering six shipping bills was filed by M/s. Forever Export, Proprietor Shri B.S. Venkatesh and kept in export godown on M/s. Gateway Distriparks (Sou....

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.... said consignment which totally weighed 950 MTs. Samples were also drawn and it was found that the goods are MOP. Based upon such evidence, show cause notice was issued to M/s. Forever Exports and also the appellant herein alleging that the appellant had issued invoices to the exporter so as to abet him in fraudulent export of MOP. After due process of law, the original authority inter alia confir....

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....T 685 (Tri. Bang.). 4. The ld. AR Ms. T. Usha Devi supported the findings in the impugned order. She argued that without issue of invoices, the exporter would not be able to export the MOP and therefore it is very much clear that the appellant had abetted the fraudulent export. 5. Heard both sides. 6. The issue is with regard to whether penalty can be imposed under section 114 of the Customs Ac....