1994 (10) TMI 170

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..... allowed redemption on a redemption fine of Rs. 50,000/- and a penalty of Rs. 25,000/- has been levied on Shri Hassan Baramy and Rs. 15,000/- on Shri Abdullah Baramy and Rs. 5,000/- on Shri Siddique, the 3 appellants herein, under Section 114(1) of the Customs Act. 2. The redemption has been allowed to M/s. Hajee P.V. Mohammad Baramy Sons, being the owner of the vessel MSV Fatch Rahman, on which the goods were found loaded. There is no appeal, it is seen from the records, filed by the firm. The appeals are therefore in respect of the penalty levied on the 3 individuals mentioned above. 3. The learned Advocate for the appellants has pleaded that the vessel MSV Fatch Rahman belonged to M/s. Hajee P.V. Mohammad Baramy Sons, of which Sh .....

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..... id statements were retracted on 3-5-1991, after one day of the recording of the same. He therefore pleaded that the penalty on the appellants should be set aside. 4. The learned JDR has pleaded that an ingenious attempt was made to export teak wood planks without the cover of any valid legal documents and against the shipping bill which belonged to somebody else and in respect of which different goods had already been entered in the harbour. These 126 bundles were sought to be shipped against the shipping bill filed by Shri Koya in the belief that they will be able to get away with this ruse played. He has pleaded that there is no reason why Shri Koya would disown the goods which actually belonged to him and in respect of which Shri Koya .....

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..... te them. Keeping in view the facts and circumstances of the case, I hold that an attempt to export teak wood planks has been made by the appellants and the goods have been rightly held to be confiscable by the learned lower authority and the appellants are liable for penalty. It is observed that Shri Abdullah Baramy and Shri Hassan Baramy have acted in concert to effect the shipment of the contraband goods as is borne out by the records and they are liable to penalty under Section 114 of the Customs Act, 1962. However, taking into consideration the facts and circumstances of the case and the pleas made, I hold that ends of justice would be served if the penalty levied on Shri Hassan Baramy is also reduced to the same level as on Shri Abdull .....

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