TaxTMI 
TaxTMI 
2022 (9) TMI 755
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....Kong declaring the consignment to have contain wooden pallets/clutch plate for car. However, the CHA vide its letter dated 12.11.2014 had requested for withdrawal of the shipment. Pursuant thereto that the consignment of the said shipment and the goods therein got examined by the Customs Officers on 13.11.2014. It was found that the declared 2 wooden pallets were actually the pieces of wooden logs cut in different shape and sizes and were appearing as the pieces of red sanders. Those wood pieces were found concealed beneath worn out clutch plates. On the said suspicion, the Wild life Inspector was called for examination of those wood pieces. He, after examining them, reported that those were the wooden logs of red sanders which is covered u....
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....ailed to ensure the compliance of KYC norms and to produce the exporter Shri Ahmed Ali as such it appears that they have conspired to attempt the export of prohibited red sanders. Accordingly, vide the Show Cause Notice No. 5598 of 08.06.2015 all, as are named above except Shri Gagan Bindra, were proposed to be imposed with the penalties under Section 114 of the Customs Act, 1962. The declared value of seized consignment was proposed to be rejected and the consignment was proposed to be confiscated under Section 113 of the Customs Act, 1962. This proposal was initially confirmed vide Order-in-Original No. 46/2016 dated 05.10.2016. The appeal thereof has been rejected vide order under challenge. 4. I have heard Shri Awneet Singh, learned ....
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....essed upon that there is no element to prove the bad intent of the appellant. The imposition of penalty upon him is therefore prayed to be set aside and appeal is prayed to be allowed. 6. While rebutting the submissions learned DR has laid emphasis upon the findings of the Commissioner (Appeals) in para 6.2 of the order under challenge. It is submitted that it was appellant only who forwarded the all requisite documents required for the impugned export to the G-Card holder of the CHA who processed the impugned shipping bill. Learned DR further impressed upon that the presence of the appellant on 13.11.2014 when the goods were examined by the Customs Officers speaks about the involvement of the appellant in the impugned export of prohibit....
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....h Shri Ahmad Ali, were working together in this illegal export. They were hand in gloves with one another. Each of them was working in an intricate chain to smuggle contraband. Further none of them ever tried to know the whereabouts of Shri Ahmad Ali who was the main person behind this illegal export of prohibited goods. Everyone in this chain i.e. Shri Yogesh Suri, Shri Vir Bahadur, Shri Anil Pandey and Shri Anand Shankar Jha was aware of the procedure of export as they were either working with or worked with a CHA firm. Therefore, it is hard to accept that they accepted to do this Job viz, export goods in good faith or as it was recommended by their friends. They acted in cahoot according to a game plan. Thus they had mala fide intentions....
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....consignment was got checked by the Customs Officers. Secondly, that the day before 13.11.2014 Shri Yogesh Suri had forwarded a request for withdrawal of the consignment dated 12.11.2014. The aforesaid findings of adjudicating authorities below, when checked under the lens of these observed admissions of the appellant and these undisputed facts, there appears no infirmity in the findings as have been arrived at by Commissioner (Appeals) in Para 6.2 of the order under challenge. 9. Since, there is no denial that the goods which were concealed in the impugned export consignment were the prohibited goods and under the garb of mis-declaration were tried to being smuggled. It is Section 123 of the Customs Act, 1962 which comes into picture. Th....