2009 (1) TMI 258

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...., Tirunelveli, for export of a consignment of Wooden Designed Pillars (WDP). At about the same time, Tuticorin Customs received intelligence of attempt to export contraband 'Red Sanders' by some parties. On 5-3-03 they called at a premises in Tuticorin where they found and seized 29.492 MTs of red sander logs. In a statement recorded after the seizure, Shri Neil Armstrong deposed that one Shri K. Sethuraman had been introduced to him who enquired whether he was willing to undertake export of two container loads of wooden furniture to Singapore through Tuticorin port. On his agreeing to the offer, Shri K. Sethuraman met him along with certain other per sons hailing from Chennai. One of them, Shri Balaji claimed to be the owner of the export ....

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....e goods to Tuticorin port for presenting the same to the customs for examination and export. Shri J. Vasikar had refused to undertake the export work, there had been no further attempt to export the contraband by Shri Neil Armstrong and there was no question of penalizing him under Section 114 of the Act. During hearing, the appellants reiterated his earlier submissions and stated that he was tempted by Shri Balaji and others with an offer of appointment as Manager in their office to be opened at Tuticorin after the assignment on hand was completed. In the impugned order, the Commissioner found that the appellant had tried to shield the persons who had tried to export the red sander logs by not revealing their identity. He found that the ap....

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....king preparations to export red sanders wood logs without evidence. The appellant provided facility to store the wooden logs, he arranged an exporter and a CHA to handle the export documentation. He was offered Rs. 50000/- for the work. Commissioner notes that he also filed Shipping Bill which is factually incorrect. Whether the compensation offered was reasonable for the work he was entrusted to do, or that was reasonable only owing to the crime involved is not explained. However Commissioner noted that the amount offered was hefty, implying that the amount was paid considering the risk the appellant had taken. But this does not come out in the order. That the appellant was promised a job in the office of Shri Balaji and others they had pl....