TaxTMI 
TaxTMI 
2022 (3) TMI 1228
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....boxes with markings "THAI CARGO AIRWAY BILL NUMBER:217-23190646" and "8 THAI CARGO AIRWAY BILL NUMBER:217-23190646". On examination, the Officers found that the boxes contained 490 numbers of Star Tortoises covered under Shipping Bill No. 8745717 dated 05.11.2018, declared as "Live Mud Crabs" by Customs Broker M/s. AKR Logistics India Pvt. Ltd., which were to be exported by M/s. Daily Fresh Exports and Imports, Nagapattinam, destined to Malaysia. 3. After investigation, Show Cause Notices were issued to several persons, including the appellant herein, who is the Cargo Supervisor of M/s. Bhadra International India Pvt. Ltd., which is the cargo handling agency for airlines at the airport. After due process of law, the Original Authority vide....
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....s a cargo handling agency for various airlines. She asserted that there is no proposal in the Show Cause Notice for confiscation of the goods as the goods recovered outside the Customs area were handed over to the Tamil Nadu Forest Department Officials on 08.11.2018 itself. However, after adjudication, the Adjudicating Authority has proceeded to confiscate the said goods by issuing a corrigendum to the Order-in-Original. That thus, the Adjudicating Authority has exceeded the scope of the Show Cause Notice; that the order passed is beyond the scope of the Show Cause Notice and therefore, liable to be set aside on this ground itself. 4.2 She submitted that, in fact, it is the appellant who had pointed out to the Officials of Thai Airways tha....
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....amount to abetment of smuggling. 4.4 She relied upon the following decisions: (i) M/s. Fast Cargo Movers v. Commr. of Cus., Jodhpur [2018 (362) E.L.T. 184 (Tri. - Del.)]; (ii) M/s. Anchor Logistics v. Commissioner of Customs [2013 (290) E.L.T. 334 (Guj.)]; (iii) M/s. Guru Ispat Ltd. v. Commr. of Cus. (Port), Calcutta [2003 (151) E.L.T. 384 (Tri. - Kol.)] affirmed by the Hon'ble Supreme Court in 2003 (157) E.L.T. A87 (S.C.). 4.5 She prayed that the appeal may be allowed. 5.1 Shri R. Rajaraman, Learned Authorized Representative appearing for the respondent, supported the findings in the impugned order. He explained that the appellant is acting as the Cargo Supervisor of the cargo handling agency M/s. Bhadra International India Pvt. L....
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....get the cargo removed; that he was called by Sri. Selva Kumar, Duty Manager, Shed, Airport Authority who informed him to take shut out immediately for which he told him that he cannot take shut out only CHA can; that he informed M/s. VGL Freight Services to take shut out; that M/s. VGL Freight Services informed him till 07.11.2018 the CHA have not come with the documents to take shut out; that it was the work of CHA to get the shut out permission from Customs, but owing to pressure from AAI and Thai Airlines, he prepared a "Shut Out request letter" on M/s. Shanson Logistics letterhead and submitted the same to AC (Exports) on 07.11.2018; that AC (Exports) verified in the system and stated that LEO was not given for the shipping bill no. 874....
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....olding that the appellant has not been diligent in obtaining all documents and had not verified as to whether Let Export Order was issued. This cannot be the reason to hold that the appellant has abetted the attempt to export the prohibited goods. 10. The findings of the Adjudicating Authority in paragraph 55 of the Order-in-Original for imposing the impugned penalty is as under: "55. Shri Yunus A., who was employed as Cargo Supervisor, M/s. Bhadra International India Pvt. Ltd. stated in his statement that his job is to receive the scanning letter, security declaration, AWB copy and Document Bunch from CHA. In respect of the impugned cargo in question, he received only the scanning letter, security declaration and AWB copy from CHA and t....