2009 (10) TMI 741 - AT - Customs

Summary

Issues involved: Smuggling of Red Sander logs in an export container declared as "Natural Slate," misuse of IE code, imposition of penalties on various individuals involved.

Summary:

1. Smuggling of Red Sander Logs:
- Export container declared as "Natural Slate" found to contain Red Sander logs.
- Investigation revealed a conspiracy involving various individuals in tampering with container and trailer numbers.
- Show-cause notice issued proposing confiscation of logs, container, and trailer, along with penalties on multiple parties.
- Commissioner ordered confiscation of logs, container, and trailer, and imposed penalties on involved individuals.
- Appeals filed against the order.

2. Misuse of IE Code:
- Misuse of IE code of a company to cover illegal activities related to smuggling.
- Penalties imposed on individuals involved in facilitating the misuse.

3. Imposition of Penalties:
- Statements of involved individuals recorded during the investigation.
- Commissioner's findings on the conspiracy and involvement of various parties in the smuggling operation.
- Penalties imposed on different individuals based on their roles in the illegal activities.

4. Appeal Decisions:
- Tribunal reviewed the evidence and statements provided during the case.
- Penalties set aside for parties where no evidence of active involvement in smuggling was found.
- Penalties imposed on individuals involved in the conspiracy were upheld based on evidence presented.

5. Conclusion:
- Penalties set aside for parties where lack of evidence of active involvement in smuggling was established.
- Appeals allowed for parties where penalties were deemed unjustified based on the evidence.
- Operative part of the order pronounced in open court on 8-10-2009.