2025 (7) TMI 857

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....ue Intelligence (DRI), Kolkata made an investigation of export consignments under Shipping Bill Nos. 3200774 and 3200776, both dated 12.04.2011. On examination of the said consignments, the same were found to contain Red Sanders Wood in the guise of Jute Hessian Cloth. The said goods were found to have been exported by the exporter, M/s. Sheth Commercial Co., 61, Bentinck Street, Kolkata - 700 069 and the CHA firm was found to be M/s. KCPJ International Agency. 2.1. Shri Amit Mukherjee, Export Executive of M/s. Sheth Commercial Company, has inter alia stated that none of the said consignments were exported by the company. 2.2. Further, Shri Swapan Kumar Ghosh, Authorized Representative of the CHA firm, M/s. KCPJ International Agency, ....

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....2011 by way of mis-declaring quantity in the declaration made before Customs, should not be held liable to confiscation U/S 113 (h) of the Customs Act, 1962; and penalty under the provisions of Section 114(i) & 114AA of the Customs Act, 1962 should not be imposed for acts of omission and commission and/or abetting such acts rendering goods under seizure liable to confiscation under Customs Act, 1962." 5.1. On adjudication, the Ld. Commissioner of Customs (Port), Custom House, 15/1, Strand Road, Kolkata - 700 001 vide the impugned order, ordered absolute confiscation of the goods in question. In the said order, a penalty of Rs.10,00,000/- under Section 114(i) and 114AA of the Customs Act, 1962 was imposed on the appellant, amongst others.....

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....m have implicated the appellant in the alleged offence. Accordingly, the appellant claims that the uncorroborated statement of Shri M.N. Laha cannot be the reason to implicate him in this case. 7.2. In view of these submissions, the appellant submits that the penalty imposed on him is not sustainable and accordingly, prays for setting aside the same. 8. On the other hand, the Ld. Authorized Representative of the Revenue points out that the appellant is a habitual offender and has been involved in earlier offences of smuggling of Red Sanders. He submits that it is on record that the appellant has provided the job in this case to Shri M.N. Laha, who has also admitted that he had been provided the Mobile No. 9163876254 along with SIM car....

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....No: 4) has been summed up at para 35 (viii) of the show cause notice. In terms of the statement of Shri M.N. Laha (noticee No: 1), Shri Ritesh Jha had engaged him in the subject export. Further Shri Jha also admitted that he knew Shri Laha for the last eight years and that Shri Jha engaged Shri Laha for some clearing job in 2005. Further it has also been found that Shri Jha was previously found involved in red sanders smuggling cases booked by DRI, Kolkata in 2007 and 2009 and he was even arrested in one of the said two cases. Shri Jha in his belated reply dated 17.06.13 filed on the date of personal hearing held on 17.06.13, has denied and disputed all the charges made out in the show cause notice and asked for cross examination of Shri M.....