2023 (12) TMI 792

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....lant : Mr. Sh. Gokulraj L. , Advocate For the Respondent : Mr. K. Vishwanath Authorized Representative ( AR ) ORDER P. A. AUGUSTIAN 1. In the present appeal, Appellant is challenging the impugned Order imposing penalty on appellant under Section 114 (i) and 114 AA of the Customs Act, 1962. 2. Brief fact of the case is that an exporter M/s Pacific Impex, Mysore had approached Appella....

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.... 3. When the appeal is taken up for hearing, Ld Counsel for the Appellant submits that the Appellant have no knowledge regarding the illegal export of Muriate of Potash under the description of Bentonite Powder as alleged. Ld Counsel also draw our attention to Paragraph 25 of the impugned order wherein it is stated that the main accused who is the exporter had visited Hassan and attended the cus....

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....d in Paragraph 5.2 it is held that:- "5.2. At this stage, learned Authorised Representative (AR) in the middle of dictation submits that the owner of the conveyance has not only to prove that the vehicle was used for the intended purpose without his knowledge but also without the knowledge of his agent or driver or the person in-charge of the conveyance. It is not the case of the departme....

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....Co-noticee was confirmed by this Tribunal. However set aside the penalty imposed on M/s Mehboob on the grounds that there is no evidence produced by Revenue to substantiate the allegation regarding supply of Muriate of Potash by the Appellant to main accused. 5. Heard both sides. The allegation by the department is that appellant assisted the main accused in illicit export of goods. Moreover af....