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TMI Blog2006 (4) TMI 284X X X X Extracts X X X X X X X X Extracts X X X X ..... eme. On examination, it was found that there was no identification marks on the cartons of the goods for establishing co-relation of the goods with the Shipping Bills, that the Shipping Bills did not mention any brand name although Electrodes of three different brands, that quantities and sizes did not tally with those declared on the Shipping Bills and that the export goods appeared to be of very inferior quality, compared to the value declared. The cargo were seized on 20-0-2004 (Sic), statements of various persons including the CHA and the indenter and the exporter and of the appellant was recorded. Samples of the goods were drawn and tested and the goods were found to be Welding Electrodes composed of magnetic steel and welding flux - i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , show cause notice dated 12-7-2004 was issued proposing confiscation of the goods and imposition of penalty on several persons including the appellants. The charge in the notice against the appellant was that he had connived with Shri Jayesh Gala for clearing the highly overvalued and misdeclared export cargo for monetary considerations, that as an examining officer he was required to ensure proper valuation and to detect misdeclaration but he failed to do so, that he did not verifying the purchase invoices of the cargo to satisfy himself about the declared value even though the examination order to him was to verify DV fair . He was charged with the offence of aiding and abetting others in acts of commission or omission rendering the exp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of fine of Rs. 10,00,000/- (Rupees ten lakhs only), imposed penalty on the proprietor of the exporter imposed penalties on Shri Jayesh Gala and others and the penalty of Rs. 1,00,000/- (Rupees one lakh only) on the appellant herein. Hence these appeals. 6. We have heard both sides. 7. We find that the entire case rests upon the retracted statement of Shri Jayesh Gala, who has claimed to be the agent of the exporters and his statement has not stood the test of cross-examination as the Commissioner has rejected the appellants request to cross-examine him. We further note that the inspection report of the appellant, on the shipping bill has been countersigned by the Superintendent of Customs Shri Pakhare, that the order to verify the fair ..... X X X X Extracts X X X X X X X X Extracts X X X X
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