2019 (1) TMI 1288

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.... ORDER PER SHRI P.K.CHOUDHARY 1. Briefly stated the facts of the case are that the Directorate of Revenue Intelligence, Muzaffarpur, intercepted a truck bearing Registration No.NL02L/2947 loaded with Container No.CNSU 2066053 at Bhargama More at Raniganj, District-Araria on 07.04.2014. The Driver of the truck informed that the said container had been loaded in Birganj, Nepal and was being....

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....e concerned authority vide their letter dated 29.09.2014 confirmed the sample to be Pterocarpus Santalinus (Red Sanders), thus the subject goods have been confirmed to be Red Sander wood, export of which is prohibited. Show Cause Notice dated 01.10.2014 was issued and the Adjudicating Authority passed the following order: "ORDER In view of the discussion above and in exercise of powers....

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....s Fifty Thousand only) b. Noticee No.2 - 50,000/- (Rupees Fifty Thousand only) c. Noticee No.3 - 2,00,00,000/- (Rupees Two Crore only) d. Noticee No.4 - 2,00,00,000/- (Rupees Two Crore only) e. Noticee No.5 - 30,00,000/- (Rupees Thirty Lakh only) f. Noticee No.6 - 2,00,00,000/- (Rupees Two Crore only)" On appeal the Commissioner (Appeals) allowed the....

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....ceable. Further, the CHA acted on behalf of M/s. Arihant Logistics in customs clearance without having any authorization from his client. Further, they received payment in cash. I find that the CHA having no contract/agreement with the client and without verifying the antecedents and identity of his client provided the services for export of prohibited goods namely Red Sanders. Accordingly, the....