TaxTMI 
TaxTMI 
TaxTMI 
2024 (7) TMI 323
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....efractories Fire Bricks and sealed with Central Excise Lead Seal and Shipper's one time bottle seal bearing number OOLCVE4828 under cover of Shipping Bill No.1958480 dated 02.04.2014 duly supported by ARE-1 - 08/13-14 dated 27.03.2014. Upon examination the said container on 05.04.2014 at N.S. Docks, Kolkata was found to contain Red Sanders wood logs of assorted size, concealed behind the High Alumina Refractories Fire Bricks. Further, enquiries initiated revealed that in the recent past two other containers said to contain High Alumina Refractories Fire Bricks were exported by the said exporter to East Shop General Trading, LLC, Dubai, United Arab Emirates. At the instance of the investigating agency, the said two consignments were recalled by the shippers. 100% examination thereof also revealed adoption of the aforesaid modus operandi for export of Red Sanders wood logs. 4. The investigations revealed that the arrangements for transport of cargo, nomination of container agents etc. for the impugned export was entrusted to one Shri Raj Kumar Singh alias R.K.Singh said to be acting at the instance of the overseas importing firm. This fact has been confirmed by almost one and all, a....
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....id 20' containers under supervision of Central Excise Superintendent with net weight ranging from 15.725 MT to 17.250 MT as ordinarily appropriate for the container capacity of the said dimensions and size. 5. During the course of adjudication proceedings, the authorities have confiscated the seized Red Sanders wood logs (prohibited goods) and imposed penalty of varying amounts on various persons including the two appellants herein, as an outcome of the findings of the Adjudicating authority regarding export/attempted export of Red Sanders in the guise of High Alumina Refractories Fire Bricks. Commissioner of Customs (Port), Customs House, Kolkata in his findings in Para 55 has categorically held that :- "55. ........................................ the entire operation was being carried out by Shri R.K.Singh, which includes finding of overseas buyer; negotiation with overseas buyer; and transportation of goods from factory premises to Customs Station (Dock). When the mis-declaration was detected, Shri Vikram Bole taken a plea that entire mis-declaration was made by Shri R.K.Singh during the transportation of the goods without his knowledge/consent. However, no corroborative evi....
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....ition is in force under this Act or any other law for the time being in force, to a penalty [not exceeding three times the value of the goods as declared by the exporter or the value as determined under this Act], whichever is the greater; 6. As evident from the above definition, it is for the department to muster evidence to support the commission or the omission of an Act (in the present case the act of export/attempted export of Red Sanders wood logs) to hold a person liable to consequences thereof. The fact that the goods were factory stuffed under supervision of the Central Excise authorities, the fact of generation of ARE1, duly signed by the Proper Officer in support thereof certainly goes a long way in establishing the credentials and bonafides of the two appellants herein and the veracity of stuffing of the refractory Bricks for export under claim for drawback, in the export containers.. 7. We find that there is no credible assertion on the part of the department pinpointing the said Red Sanders export to be a result of deliberate/conscious action on the part of the appellants. No evidence therein leading to the involvement of the company, in removing the declared goods....
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....nditions by the exporting firm. The exporting firm having merely agreed to R.K.Singh's proposal in this regard. 8. Raj Kumar Singh, the alleged mastermind and the person behind the whole scheme of things, has remained elusive to the authorities in this regard. 9. Shri S.Debnath, Ld.Authorized Representative for the department has drawn our attention to the above referred findings of the adjudicating authority and reiterates the facts on record asserting that the exporter as well as the Director of the exporting firm were both guilty of contumacious conduct for export of goods liable for confiscation under section 113 of the Customs Act and rightly leviable to penalty under section 114(i) ibid. 10. It has now been produced on record that the appellant Vikram Bole in Customs Appeal No.76486 of 2016 has since passed away on December 05, 2019, therefore, the appeal filed by the said appellant would thus abate in terms of Rule 22 of the CESTAT Procedure Rules, 1982, as there is no such application on record for continuance of the proceedings initiated by the successor-in-interest or any other legal representative on his behalf. It is therefore not required to elucidate any further in....