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Issues involved: Attempted illegal export of Red Sanders Wood, penalty imposed on CHA and individual, waiver of pre-deposit of penalty.
Summary: In the case involving the attempted illegal export of Red Sanders Wood, five containers weighing 54,850 MT and valued at Rs. 2,19,40,000 were seized. The Adjudicating Commissioner imposed a penalty of Rs. 5.00 Lakhs on the CHA and another Rs. 5.00 Lakhs on an individual, apart from confiscating the wood. A stay petition by the individual was separately heard, with Rs. 20,000 directed to be pre-deposited. The CHA filed a stay petition seeking waiver of the pre-deposit of the penalty. The CHA argued that they should not be penalized for illegal export as they had no knowledge of the contraband goods being exported, citing legal precedents. The Departmental Representative supported the impugned order, stating that the CHA did not establish the identity of the real exporter and did not obtain proper authorization. The Tribunal noted the serious nature of the offense and the lack of authorization for the export. They emphasized the requirement of pre-deposit under Section 129E and ruled that the penalty could not be waived due to the confiscation of the goods. The Tribunal directed the appellants to deposit Rs. 20,000 within four weeks, with the balance amount waived during the appeal. In conclusion, the Tribunal found no grounds for complete waiver of the penalty imposed on the appellants, considering the gravity of the case. They directed a partial deposit and waiver of the balance amount during the appeal period.
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