2025 (9) TMI 1352

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....) in Customs Appeal No. 52761/2019 titled ' Shri Mayank Gupta, Director of M/s Sky Barge Freight Pvt. Ltd. v. Commissioner of Customs, (Export). Vide the impugned judgment, the penalty imposed upon the Appellant has been upheld by the CESTAT. 3. The present case arises out of a specific intelligence regarding illegal export of 'Red Sanders' which is stated to have been received by the Customs Department. Based on the said intelligence, certain consignments were intercepted which on examination were found to contain 'Red Sandal Wood' or 'Red Sanders'. However, the supporting documents which were filed in respect of the same had declared the goods therein as 'household goods'. 4. Red Sandal Wood has been recognised as an 'endangered' sp....

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.... SCN) under Rule 8 of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007 and re-determine the assessable value of Red Sanders as Rs. 2,00,00,306/- in terms of Rule 6 of the Customs Valuation (Determination of Value of Export Goods) Rules, 2007; iii. I impose Penalty of Rs 50,00000 (Rs Fifty Lakhs) on Shri Prashant Jha under Section 114 and 114AA of the Customs Act, 1962 iv. I also impose a penalty of Rs 75, 00000(Seventy five lakhs) on Shri Prashant Kumar Jha under Section 114 AA of the Act ibid. v. I impose Penalty of Rs 15,00000 (Rs Fifteen Lakhs) on Shri Servesh Kumar under Section 114 and but do not propose any penalty on him under Section114AA of the Customs Act, 1962. vi. I I....

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.... of 2020 filed by the Revenue seeking imposition of penalty under section 114AA of the Act on Shri Sarvesh Kumar is allowed and the impugned order is modified imposing penalty of Rs. 75,00,000/- on Shri Sarvesh Kumar under section 114AA of the Act. (vi) Appeal No.: C/50015 of 2020 filed by Revenue seeking imposition of penalty under section 114AA of the Act on Shri Krishna Chandra Jha is allowed and the impugned order is modified imposing the penalty of Rs. 50,00,000/- on Shri Krishna Chandra Jha under section 114AA of the Act."" 8. A perusal of the above order makes it clear that the appeal filed by the Appellant was dismissed and hence, the penalty of Rs. 10 lakhs has been upheld. Hence, the present appeal. It is the case of t....

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....e admitted fraud would not have been possible, but for these mis-declarations in both the baggage declaration and the airway bill. Several persons were involved in this scheme and Shri Mayank Gupta's role in the entire operation is that of filing the airway bills themselves. Without the airway bill being filed by Shri Mayank Gupta in the name of a fictitious company the entire fraud would not have been possible. 31. In view of the above, we find that there is no error in the Commissioner imposing penalty on Shri Mayank Gupta under section 114 of the Act. It also needs to be noted that section 114 does not require the intent of an individual to be established. The act or omission which rendered the goods liable for confiscation unde....