2023 (5) TMI 1267

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....uperintendent (AR). ORDER RAMESH NAIR The brief facts of the case are that the appellant is dealing as a mediator providing containers to the exporters M/s. Sanyo Ceramics Morbi, Gujarat for stuffing and export of washbasin. Shri Deepak Kotak was indulged in fraudulent export of red sander under the guise of sanitary ware in the present case wash basin from M/s. Sanyo Ceramics. The presen....

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....ned Commissioners (Appeals) reduced the penalty to Rs. 3 Lacs under Section 114(i) and Rs. 1 Lac under Section 114 AA of the Customs Act, 1962.Therefore, the present appeal filed by the appellant. 2. Shri Vikas Mehta, Learned Consultant appearing on behalf of the Appellant submits that in the main offence of fraudulent export of prohibited red sanders the appellant had no knowledge, his job was....

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....ere imposed only on the ground that the appellant after knowing about the illegal export of prohibited red sander has failed to inform to the authorities about the same. From the fact, I find that the appellant was absolutely unaware about the concealment of prohibited goods in the container for export. His job is to provide the empty container to the exporter. Therefore, as admitted by the Learne....

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....mission or omission or even abetment on the part of the appellant that have rendered the subject goods liable to confiscation under Section 113 of the Customs Act, 1962. However, at the same time, the facts remains that the goods and the container in which the goods were stuffed were used for the attempt to illegally export the prohibited red sanders and when the appellant come to know about the c....