2017 (4) TMI 782 - AT - Customs

Imposition of penalty on Sri Sanjoy and Shri B.R.B. Roy - smuggling - Red Sanders - confiscation - Held that - it is evident that Sri Sanjoy was giving instructions to the persons to arrange the containers to smuggle the red sander woods and white powders which were prohibited items - both the appellants were actively involved in the smuggling racket of Sandal Wood and White Powder. Hence, the levy of the penalty is justified - appeal dismissed - decided against appellant.

Summary

Issues:
Appeal against penalties imposed for smuggling Sandal Wood and White Powder.

Analysis:
1. The case involved penalties imposed on individuals for their involvement in smuggling Sandal Wood and White Powder. The penalties were imposed on the appellants, Shri Sanjoy and Shri B.R.B. Roy, for their active roles in the smuggling racket.
2. The facts of the case revealed that containers from Bhutan were found to contain Red Sanders and mis-declared White Powder. The Red Sanders were confirmed to be a prohibited item under CITES and the Foreign Trade Policy. Investigations revealed the involvement of various individuals, including the appellants, in arranging the transportation of these prohibited items.
3. Statements from witnesses, including Shri Bappa Misra and Shri B.R.B. Roy, provided crucial information about the role of Shri Sanjoy in orchestrating the smuggling operation. Shri Sanjoy was identified as a key figure in arranging containers for export from Bhutan to Singapore, with instructions given to various parties involved.
4. Despite promises to cooperate with the authorities, Shri Sanjoy failed to appear before the DRI officers, indicating his active participation in the smuggling activities. The evidence pointed towards Shri Sanjoy's significant involvement in directing the transportation and delivery of the prohibited items.
5. The Tribunal concluded that both appellants, Shri Sanjoy and Shri B.R.B. Roy, were actively engaged in the smuggling racket of Sandal Wood and White Powder. Based on the totality of the circumstances and evidence presented, the imposition of penalties on the appellants was deemed justified.
6. Consequently, the Tribunal upheld the order of the Adjudicating Authority, dismissing both appeals against the penalties imposed for their involvement in the smuggling operation. The decision was made based on the substantial evidence pointing towards the active roles played by the appellants in the illicit activities.

This comprehensive analysis highlights the key aspects of the judgment, detailing the involvement of the appellants in the smuggling of prohibited items and the justification for the penalties imposed based on the evidence presented during the proceedings.