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TMI Blog2005 (4) TMI 510X X X X Extracts X X X X X X X X Extracts X X X X ..... the Foreign Trade (D R) Act and the EXIM Policy 1997-02, was seized by the officers. The roofing tiles which appeared to have been used for concealing the sandalwood were also seized by them. The officers also searched Room No. 212 of Chitra Lodge, Tuticorin on the same day and recovered documents including visiting card of one Shri Rahuman Sait. Shri Nathan, in his statement dt 11-3-98, admitted that his real name was Rahuman Sait and that the above visiting card was his. Shri Rahuman Sait, further, stated that he had come to know one Shri Dhanapal who had been illicitly dealing in sandalwood; that he used to meet Dhanapal and discuss with him smuggling of sandalwood to foreign countries; that, in one such meeting, Dhanapal told him that he was going to despatch sandalwood illicitly through Tuticorin Port and wanted suitable persons for the job; that he (Rahuman Sait) suggested the name of one Shri Alexander who was running M/s. Gilbert Overseas Shipping Company at Tuticorin; that, in Dec 97, he met Dhanapal and the latter told him that 10 tons of sandalwood were to be smuggled to Singapore; that he contacted Shri Alexander who agreed to arrange illicit export of the sandalwood ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nded over the documents to Ramesh for filing the Shipping Bill; that Ramesh told him that he had filed the Shipping Bill on that day itself ; that on 9-3-98, Nathan came to his office and, after ascertaining that the Shipping Bill had been filed, informed him that 2 tons of sandalwood were also part of the export consignment; that he refused to export the same; that Maideen contacted him over phone and requested him to export the goods; that he refused to do so; that, when Maideen again contacted him and persisted with the request for exporting the consignment, he demanded Rs. 10 lakhs for the job; that Maideen offered Rs. 5 lakhs and also threatened to implicate him in Customs case; that Ramesh wanted to cancel the Shipping Bill but he requested him (Ramesh) not to do so. This statement was retracted by the appellant through his letter dt 4-6-98, wherein he denied any involvement in the smuggling of sandalwood. 3. In his statement dt 11-3-98, Shri Ramesh stated that Shri Janarthanan had requested him on 6-3-98 to arrange for export of roofing tiles to Singapore; that he received the export documents and handed over the same to M/s. Ukkirapandian Sons who filed the Shipping Bil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 7. After hearing both sides, I find that certain facts are not in dispute. A total number of 476 cartons were found by the Customs officers. Out of these, 419 cartons were packed with sandalwood and the remaining 57 cartons were packed with roofing tiles. These goods were to be exported to Singapore under Shipping Bill No. 1140 filed in Customs House, Tuticorin on 7-3-98. This shipping bill was filed in the name of Priyanka Exports, Chennai and the same mentioned the cargo as Mangalorean Roofing Tiles . The shipping bill was filed by Shri U. Sivasubramanian of M/s. Ukkirapandian Pillai Sons (CHA) as instructed by Shri Ramesh, who had received the export documents from the appellant. The SCN, inter alia, alleged that Shri Dhanapal and Shri Maideen had procured the sandalwood for export to Singapore through Tuticorin; that Shri Rahuman Sait alias Nathan had assisted Dhanapal Maideen in the attempted export of the goods by arranging for the receipt, storage and packing of the goods; that the appellant had knowingly assisted Maideen Rahuman Sait in the preparation of documents to be filed along with the shipping bill thereby assisting them in the attempted export of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nter alia, stated that, on 9-3-98 Shri Nathan (Rahuman Sait) had come to his office and, after ascertaining that the shipping bill had already been filed on 7-3-98, informed him that 2 tons of sandalwood were also part of the consignment. The appellant s reaction to this revelation by Rahuman Sait was not in the nature of acquiescence but rather in the nature of resistance to the idea of exporting sandalwood in the guise of roofing tiles. However, when, subsequently, Shri Maideen contacted him and pleaded for his help in the matter of exporting the consignment, the appellant appeared to veer round the idea of facilitating the export for a monetary consideration offered by Maideen. This, however, does not mean that the appellant was aware, on 7-3-98 (the date of filing of Shipping Bill), of the sandalwood being part of the export consignment. None of the co-accused stated or indicated that the appellant was so aware. In any case, the above statement of the appellant cannot be considered to be confessional inasmuch as he did not confess that he assisted Rahuman Sait Maideen in the attempted export of sandalwood out of India in breach of the prohibition under the Customs Act. Much h ..... 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