TaxTMI 
TaxTMI 
TaxTMI 
2025 (10) TMI 74
X X X X Extracts X X X X
X X X X Extracts X X X X
....asons stated in the application, the delay in filing the appeal is condoned. Application is disposed of. CM APPL. 62046/2025 (for delay) 4. This is an application seeking condonation of delay of 70 days in refiling the appeal. For the reasons stated in the application, the delay in filing the appeal is condoned. Application is disposed of. CUSAA 159/2025 5. The present appeal has been filed by the Customs Department under Section 130A of the Customs Act, 1962. It arises out of the impugned judgment dated 18th October 2024 (hereinafter, 'impugned judgment') passed by the Customs, Excise and Service Tax Appellate Tribunal (hereinafter, 'CESTAT') in Customs Appeal No. 50017/2020 titled 'Commissioner of Customs, ACC Export Commissio....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... provided the documents to Mr. Mayank Gupta of M/s Sky Barge Freight Pvt. Ltd. who is another freight forwarder, who then filed the airway bill in the name of the fictitious company. 10. The entire consignment was seized and penalties were also imposed on various other individuals who were involved in the chain of preparing the documents for exporting as also the other entities involved. The Order-in-Original was passed by the Adjudicating Authority on 25th July 2019 inter alia imposing a penalty of Rs. 10 lakhs on the Respondent. The operative portion of the Order-in-Original reads as under: "13. In the light of above discussion and finding, I pass the following order; i. I order for confiscation of the seized consignm....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... Customs Act, 1962. x. I impose a token penalty of Rs. 5,000/ (Rs Five Thousand) on Shri Ankit Kumar under Section 114 of the Customs Act, 1962." 11. The above Order-in-Original was challenged by various parties including the Respondent herein. However, CESTAT has disposed of the appeals vide order dated 21st October 2024, in the following terms: "43. In view of the above, the appeals are disposed of, as below:- (i) Appeal No.: C/52671 of 2019 filed by Shri Mayank Gupta is dismissed. (ii) Appeal No.: C/50017 of 2020 filed by Revenue seeking imposition of penalty on Shri Mayank Gupta under section 114AA of the Act is dismissed. (iii) Appeal No.: C/52762 of 2019 filed by Shri Ravindra Kumar is d....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... forwarder in sequence of arranging space in Airlines and shipping lines for the fake exporter without obtaining KYC of the main (fake) exporter from M/s Vin Global Logistics and M/s FSD Cargo Movers in respect of all the concerned AWB used for export of Red Sanders. Shri Mayank Gupta, vide his statement date 09.11.17 stated that being freight forwarder they used to arrange space in airlines and shipping lines for the exporter/importers and other sub-agents for their cargo; that his company had issued the six AWB's as mentioned in the Panchnama dated 09.11.2017 (6 in nos.) in the name of M/s Sikki Auto India Pvt. Ltd., B-11/29, Mohan Co-Operative Industrial Estate, Badarpur, New Delhi - 110004. Shri Mayank Gupta, vide his another statem....
X X X X Extracts X X X X
X X X X Extracts X X X X
....Pvt. Ltd. The authorized representative of M/s Seiki categorically stated that the name and address of the airway bills was false and that it had not made any export to Vietnam, during 2017-2018. Therefore, Mayank Gupta used and caused to be used forged documents related to export of prohibited goods knowingly and intentionally making him liable for penalty under section 114AA of the Act. ..." 14. A perusal of the above extraction reveals Mr. Mayank Gupta, was - (i) Third and final forwarder who issued airway bill in the name of non-existing firm for non available goods, (ii) He was final forwarder who was involved in arranging for arranging space in airlines for export without obtaining KYC of main exporter, (....