TaxTMI 
TaxTMI 
2024 (12) TMI 95
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.... R BHAGYA DEVI The appellant Mr. Shri Uttam Bohra filed this appeal against Order-in-Original No. 12/2011-Cus. Adjn. dated 27.07.2011 passed by the Commissioner of Customs, Bangalore. 2. The brief facts of the case are that the exporter M/s. Zandra Trading Company (Proprietor Shri Stephen Rosario) had exported Muriate of Potash in the guise of industrial salt circumventing the restrictions impos....
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.... Procedure Rules, 1982 vide Final Order No. 20585/2023 dated 19.06.2023. 4. The limited issue involved in this appeal is with regard to penalty on the appellant Mr. Uttam Bohra. The appellant in his grounds of appeal has submitted that he had no nexus with the exporter either in supplying the prohibited goods or he had abetted in the offence committed by the exporter. He had only introduced the p....
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....ct goods were to be exported without a license. In view of the above, the seized goods cleared for export from ICD Bangalore were recalled and samples were drawn, which proved that the goods actually were Muriate of Potash and not Industrial Salt; hence, were liable for confiscation. Since the exporter had not only mis-declared the goods but also attempted to export them without a license when the....
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....Muriate of Potash for export was corroborated by Shri Manivel, the representative of the exporter. It is also noted that the appellant who was an independent supplier for the exporter provided vehicle numbers of the lorries which would arrive at ICD. The Commissioner also observed that the fact that the appellant has acted as a middleman has not been disputed and therefore, he is liable for penalt....