2022 (5) TMI 995

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....shing Yard garbage area and recovered two white colour thermocol boxes with markings showing airway bill numbers. These boxes were examined and found to contain 490 numbers of Star Tortoises. Investigation revealed that the said consignment was filed vide Shipping Bill dated 5.11.2018 by declaring the goods as 'Live Mud Crabs'. The shipping bill was filed by Customs Broker M/s. AKR Logistics India Pvt. Ltd. who is the appellant herein. Shri P. Thirumoorthy is the proprietor of the said firm. The exporters name was shown as M/s. Daily Fresh Exports and Imports, Nagapattinam and the goods were destined for Malaysia. 2.1 Consequently, searches were conducted and statements were recorded. Show Cause Notice was issued to several persons inclu....

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.... placed by the Commissioner (Appeals) on the case law of N.B. Sanjana, Assistant Collector of Central Excise, Bombay and Others Vs. The Elphinstone Spinning and Weaving Mills Co. Ltd. reported in 1978 (2) ELT J399(SC) is clearly misplaced as the ratio of the said case is entirely different from the present case. 5. When the goods are not confiscated, as there is no such proposal in the Show Cause Notice, the question of imposing penalty under sec. 114(i) does not arise as the provision of section 114 will be invocable only when section 113 of the Customs Act, 1962 has been invoked. 6. The Star Tortoises were recovered and seized outside the Customs area and therefore confiscation under sec. 113 of the Customs Act, 1962 and subsequent ....

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....he shipping bill and had not got registered or filed any KYC documents along with it to proceed with the export of the goods. It is submitted by the learned counsel that after filing the shipping bill, as they had not got documents from the exporter, they did not pursue the matter so as to get the shipping bill registered. On perusal of the records, I do not find any evidence established against the appellant to show that they have abetted in the attempt to export the prohibited goods namely Star Tortoises. In para 51 of the Order in Original, the original authority has stated that Shri P. Thirumoorthy, Manager of M/s. AKR Logistics India Pvt. Ltd. has failed to exercise due diligence and has not been able to furnish KYC documents. It is al....